Form 14 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 22, 2026

Form 14 Income Tax Rules 2026 pdf download and Key points

FORM NO. 14
[See rule 29(2)(d)(i)]
Order of approval of in-house research and development facility under section 45(2)

Under the Income-tax Rules, 2026, Form No. 14 replaces the erstwhile Form 3CM. It is governed by Section 45(2) of the Income-tax Act, 2025, and Rule 29 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 14:

1. Purpose of the Form Form 14 is the statutory order of approval through which an in-house research and development (R&D) facility of a company is formally approved for tax purposes. It serves as the foundational approval and statutory basis for a company to claim tax deductions on in-house R&D expenditure under Section 45(2).

2. Who Issues and Receives It

Issued By: It is issued and signed by the Secretary, Department of Scientific and Industrial Research (DSIR), acting as the prescribed authority under Rule 29.
Received By: It is issued to the company that maintains the in-house R&D facility. A copy is also mandatorily forwarded to the Chief Commissioner of Income-tax having jurisdiction over the company to ensure coordination between scientific oversight and tax administration.
Not Filed by the Company: Unlike an application, Form 14 is not a filing form. The company is only required to retain this order and produce it to support its deduction claims during tax assessment.

3. Structure and Contents of the Order The approval order systematically records essential details, including:

The identity, address, and Permanent Account Number (PAN) of the company.
The nature of the business, specifically whether it involves biotechnology or the manufacture/production of an eligible article or thing (not specified in Schedule XIII).
The specific objectives of the scientific research to be undertaken.
The exact location of the in-house R&D facility.
The reference and date of the initial application made by the company in Form 11.
Details and validity of the DSIR recognition, along with the formal confirmation of approval for the purposes of Section 45(2).

4. Nature and Constraints of the Approval

Facility-Specific: The approval granted is strictly facility-specific and applies solely to the R&D facility explicitly described in the order.
No Automatic Deduction: Holding Form 14 does not automatically entitle the company to a tax deduction. The actual allowance of the deduction remains subject to the company’s continuous fulfillment of statutory conditions and subsequent verification by the Income-tax Department.
Time-Bound: The approval is time-bound and remains subject to the validity period of the underlying DSIR recognition and ongoing compliance with Rule 29.

5. Withdrawal of Approval The approval granted under Form 14 can be withdrawn by the authority in cases of non-compliance with statutory provisions under Section 45(2) or Rule 29, the expiry or withdrawal of the DSIR recognition, or the misutilisation of the in-house R&D facility.

6. Integration in the Compliance Lifecycle Form 14 acts as the critical approval stage that links various other statutory forms in the in-house R&D compliance lifecycle. It is issued after the company submits its application and agreement in Form 11, and it paves the way for subsequent ongoing reporting and auditing through Form 12 (the prescribed authority’s evaluation report) and Form 13 (the independent accountant’s audit report).

Form 14 Income Tax Rules 2026 pdf download and Key points

Form 14 Income Tax Rules 2026 pdf download

Form No.14– Frequently Asked Questions

Guidance Note on Form 14

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