March 23, 2026
Submitted By: Shweta Verma
Form of Approval under Section 45(2) read with RULE 29 of the Income-tax Rules, 2026
FORM 14 is the prescribed order of approval issued by the Department of Scientific and Industrial Research (DSIR) for an in-house research and development (R&D) facility of a company under section 45(2) of the Income-tax Act, 2025, read with RULE 29 of the Income-tax Rules.
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