- Shweta Verma
March 23, 2026
Form of Reciept of payment under Section 45(3)(c) read with Rule 30 of the Income-tax Rules, 2026
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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.
https://www.incometaxindia.gov.in/documents/d/guest/form-9-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
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