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  • Form of Approval under Section 45(3)(c) read with Rule 30 of the Income tax Rules, 2026
  • Shweta Verma
  • img March 23, 2026

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.

https://www.incometaxindia.gov.in/documents/d/guest/form-8-faqs

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Shweta Verma

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