March 23, 2026
Submitted By: Shweta Verma
Form of Reciept of payment under Section 45(3)(c) read with Rule 30 of the Income-tax Rules, 2026
FORM 9 is a prescribed receipt issued for payments received towards an approved scientific research programme under section 45(3)(c) of the Income-tax Act, 2025, read with Rule 30 of the Income-tax Rules. It evidences the amount received by the executing institution from the sponsor for carrying out the approved programme.
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