Form 8 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 25, 2026

Form 8 Income Tax Rules 2026 pdf download and Key points

FORM NO. 8
[See rule 30(4)]
Order of approval of Scientific Research Programme under section 45(3)(c)

Under the Income-tax Rules, 2026, Form No. 8 replaces the erstwhile Form 3CH. It is governed by Section 45(3)(c) of the Income-tax Act, 2025, and Rule 30 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 8:

1. Purpose of the Form Unlike most forms that are applications or returns, Form 8 is the prescribed order of approval issued by the prescribed authority for a scientific research programme. It formally records the approval of a programme pursuant to an application made by a sponsor in Form 7.

2. Significance and Tax Implications

Statutory Pre-condition: Form 8 serves as a mandatory statutory pre-condition for the sponsor to claim tax deductions on eligible scientific research expenditure under Section 45(3)(c).
Programme & Cost Specific: The approval is strictly programme-specific and cost-specific. Separate approvals (and thus separate Form 8 orders) are required for each distinct research programme.
No Guarantee of Deduction: While mandatory, possessing Form 8 does not automatically guarantee the tax deduction. The actual deduction is still subject to the sponsor’s fulfillment of statutory conditions, post-approval obligations, and verification by the Income-tax Department.

3. Who Issues It (Prescribed Authority) Form 8 is issued and signed by the prescribed authority, which is:

The Head of the National Laboratory, University, or Indian Institute of Technology (IIT) executing the programme; OR
An authorised officer (not below the rank of Deputy Secretary) authorised by the Principal Scientific Adviser to the Government of India, in the case of a “specified person”.

4. Who Receives It Form 8 is not filed by the sponsor. The prescribed authority issues copies of the order to:

The sponsor (who must retain it and produce it to support their tax return claims).
The Chief Commissioner of Income-tax having jurisdiction over the sponsor.
The Department of Scientific and Industrial Research.
Other concerned scientific and governmental authorities.

5. Timelines for Issuance The prescribed authority is legally mandated to pass the approval order in Form 8 within two months from the end of the month in which the sponsor’s application (Form 7) was received.

6. Structure and Contents of the Order The form systematically captures the boundaries within which the programme must be executed, including:

Basic Details: Particulars of the sponsor (Name, Address, PAN, Email) and the executing institution.
Programme Details: Title, purpose, commencement date, and duration (in months) of the research.
Approved Tax Years: The specific tax year(s) for which the programme is approved, which cannot exceed five tax years.
Financial Limits: The approved total cost of the programme.
Annexures/Conditions: Attached annexures specify the payment terms, detailed purpose, and any other conditions imposed by the authority (e.g., rules regarding the utilisation of patent rights and commercialisation).

7. Post-Approval Constraints and Obligations

No Extensions or Escalations: Once Form 8 is issued, the prescribed authority cannot extend the duration of the programme or approve any escalation in the project’s cost.
Compliance: After receiving Form 8, the sponsor and executing institution are bound to maintain separate accounts, audit programme expenditures, submit periodic progress reports, and file a final completion certificate. They are also restricted from disposing of assets acquired for the programme without proper approval.
Consequences of Breach: Violation of any conditions specified in Form 8 or Rule 30 may lead to the immediate withdrawal of the approval and denial of the tax deduction.

1. What is FORM 8?
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.
2. What is the purpose of FORM 8?
The purpose of FORM 8 is to:
 record the formal approval of a specific scientific research programme;
 specify the scope, duration, approved tax years and cost of the programme;
 communicate the approval to the sponsor, the Income-tax Department and other concerned authorities; and
 serve as a statutory pre-condition for claiming deduction of eligible expenditure under section 45(3)(c).
3. Who issues FORM 8?
FORM 8 is issued by the prescribed authority as specified under Rule 30, namely:
 the Head of the National Laboratory, University or Indian Institute of Technology, as the case may be; or
 an authorised officer (not below the rank of Deputy Secretary) authorised by the Principal Scientific Adviser to the Government of India, in the case of a
specified person.
4. Who receives FORM 8?
Copies of FORM 8 are issued to:
 the sponsor;
 concerned scientific and governmental authorities;
 the Chief Commissioner of Income-tax having jurisdiction over the sponsor; and
 the Department of Scientific and Industrial Research.
5. Is FORM 8 required to be filed by the sponsor?
No. FORM 8 is not a filing form. It is an approval order issued by the prescribed authority. The sponsor is required to retain the form and produce it, where required, in support of claims made in the return of income.
6. What details are contained in FORM 8?
FORM 8 contains, inter alia:
 particulars of the sponsor and executing institution;
 title and purpose of the scientific research programme;
 reference to the FORM 7 application;
 date of commencement and duration of the programme;
 tax year(s) for which approval is granted (not exceeding five tax years);
 approved total cost of the programme; and
 any additional conditions imposed by the prescribed authority.
7. Is approval under FORM 8 programme-specific?
Yes. Approval granted through FORM 8 is strictly programme-specific and costspecific. Separate approvals are required for each scientific research programme.
8. What is the significance of approved tax years mentioned in FORM 8?
The tax years specified in FORM 8 determine the period during which expenditure incurred on the approved programme may be considered for deduction under section 45(3)(c), subject to compliance with statutory conditions.
9. Does FORM 8 guarantee allowance of deduction?
No. FORM 8 only evidences approval of the programme. Actual allowance of deduction is subject to:
 fulfilment of conditions under the Act and Rules;
 compliance with post-approval obligations; and
 verification by the Income-tax Department at the time of processing or assessment.
10. Can the duration or cost approved in FORM 8 be modified?
No. As per Rule 30, the prescribed authority shall not extend the duration of the programme or approve any escalation in the cost once approval has been granted.
11. What are the post-approval obligations after issuance of FORM 8?
After issuance of FORM 8, the sponsor and executing institution must comply with conditions relating to:
 maintenance of separate accounts;
 audit of programme expenditure;
 submission of periodic progress reports;
 restriction on disposal of assets; and
 submission of completion certificate and final research report.
12. What happens if conditions specified in FORM 8 are violated?
Violation of conditions or non-compliance with Rule 30 may result in withdrawal of approval and denial of deduction under section 45(3)(c).
13. Is there any time limits for issuing FORM 8 ?
Yes. Rule 30(4) mandates that the prescribed authority shall pass approval order in FORM 8 within two months from the end of the month in which application is
received.
14. Is FORM 8 relevant for subsequent reporting forms?
Yes. Details contained in FORM 8 form the basis for subsequent compliance and reporting, including submission of progress reports, audited statements and
completion certificates under the Rules.

Form 8 Income Tax Rules 2026 pdf download and Key points

Form 8 Income Tax Rules 2026 pdf download and Key points

Form 8 Income Tax Rules 2026 pdf download

Form No.8– Frequently Asked Questions

Guidance Note on Form 8