orm No. 17 is an application form prescribed for seeking approval under:  Section 45(3)(b) of the Income-tax Act, 2025 (in case of a company), and  Section 45(4)(b) of the Income-tax Act, 2025 (in case of a research association/ university/ college/ other institution).

FORM 16 is a prescribed annual certificate to be issued by a prescribed undertaking or institution referred to in section 45(3) of the Income-tax Act, 2025, certifying the sums received from a donor during a tax year for scientific research.

FORM 15 is a prescribed annual statement to be furnished by a prescribed undertaking or institution referred to in section 45(3) of the Income-tax Act, 2025, in respect of sums received for scientific research during a tax year.

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.

FORM 13 is an audit report furnished by an accountant in respect of an approved in house scientific research and development (R&D) facility under section 45(2) of the Income-tax Act, 2025, read with RULE 29 of the Income-tax Rules. It certifies the maintenance of accounts and the correctness of expenditure incurred on the approved facility.

FORM 12 is a statutory report furnished by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company, in respect of an approved in-house research and development (R&D) facility under section 45(2) of the Income-tax Act, 2025, read with RULE 29 of the Income-tax Rules.

FORM 11 is an application form prescribed under Rule 29 of the Income-tax Rules for entering into an agreement with the Department of Scientific and Industrial Research (DSIR) for cooperation in respect of an in-house research and development (R&D) facility and for audit of accounts maintained by such facility, for the purposes of section 45(2) of the Income-tax Act, 2025

FORM 10 is a statutory report furnished by the prescribed authority to the Income tax Department in respect of 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 serves as a monitoring instrument post approval.

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.

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.

FORM 7 is the prescribed application form to be furnished by a sponsor seeking prior approval of a scientific research programme under section 45(3)(c) of the Income-tax Act, 2025.

Form 6 is an audit report required to be furnished by an eligible assessee claiming deductions under Section 44 (preliminary and project-related expenditure) or Section 51 (mineral prospecting and development expenditure) of the Income-tax Act, 2025. The Form is required to be certified by an accountant and submitted electronically.

Form 5 is an electronic statement required to be furnished under Section 44(3) of the Income tax Act, 2025, for reporting preliminary expenses eligible for deduction incurred by an assessee in connection with setting up or extension of a business. The Form is prescribed under Rule 27 of the Income-tax Rules, 2025.

Form 4 is report by Accountant regarding the calculation of income attributable to transfer of assets located in India under section 9(9) of the Income-tax Act, 2025. This form is prescribed under Rule 11 of Income-tax Rules, 2026.

Form no. 3 is a certificate prescribed under rule 7 to certify utilisation of funds raised through notified Zero Coupon Bonds.

Form No. 2 is prescribed under rule 7 of the Income-tax Rules for making an application to the Central Government for notification of a Zero Coupon Bond (ZCB). Notification is mandatory for a bond to qualify as a zero coupon bond for tax purposes.

This form is a monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system.

The IBBI now permits Insolvency Professional Entities (IPEs) acting as Insolvency Professionals to submit CIRP forms via its online platform. Submissions are fee-exempt until September 30, 2023.

Reinforcing recent NCLT and IBBI mandates, this circular clarifies that all creditors filing insolvency applications under Sections 7 or 9 of the Code must attach a Record of Default (ROD) issued by an Information Utility (IU). This requirement is now a prerequisite for the hearing of such cases by the Adjudicating Authority.

Superseding the October 2020 guidelines, this IBBI circular mandates a revised format for serving copies of insolvency applications to the Board via its online portal. This update ensures that authentic information is efficiently shared with Information Utilities (IUs) to notify other creditors and issue Records of Default (ROD).