March 23, 2026
Submitted By: Shweta Verma
Form of Approval under Section 45(3)(c) read with Rule 30 of the Income tax Rules, 2026
FORM 8 is the prescribed order of approval issued by the prescribed authority for a scientific research programme approved under section 45(3)(c) of the Income-tax Act, 2025, read with Rule 30 of the Income-tax Rules. It formalises the approval granted pursuant to an application made by a sponsor in FORM 7.
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