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  • FORM-17 - (Form of application under section 45(3)(b) and section 45(4)(b) of the Income-tax Act, 2
  • Shweta Verma
  • img March 23, 2026

FORM-17 - (Form of application under section 45(3)(b) and section 45(4)(b) of the Income-tax Act, 2

Form No. 17 is an application form prescribed for seeking approval under: 32 ,35  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).

https://www.incometaxindia.gov.in/faqs-and-guidance-notes-on-forms-as-per-income-tax-rules-2026

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Shweta Verma

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