- Shweta Verma
March 23, 2026
Form of Statutory Report under Section 45(2) read with RULE 29 of the Income-tax Rules, 2026
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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.
https://www.incometaxindia.gov.in/documents/d/guest/form-12-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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