Form 10 Income Tax Rules 2026 pdf download and Key points
Form 10 Income Tax Rules 2026 pdf download and Key points
FORM NO. 10
[See rule 30(7)(d)(A)]
Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c)
Under the Income-tax Rules, 2026, Form No. 10 replaces the erstwhile Form 3CJ. 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. 10:
1. Purpose of the Form Form 10 is a statutory report used to officially report the grant of approval of a scientific research programme. It serves as a post-approval monitoring instrument that enables the Income-tax Department to maintain an auditable trail of approved programmes, verify compliance, and cross-verify the tax deductions claimed by sponsors.
2. Who Should File
- Filed by the Prescribed Authority: Form 10 is mandatorily furnished by the prescribed authority (e.g., the Head of a National Laboratory, University, IIT, or a specified person) who has granted the approval for the scientific research programme.
- Not Filed by the Sponsor: The sponsor (the entity funding the research and claiming the deduction) is not required to file this form. It is strictly an internal statutory report.
3. Recipient (To Whom it is Furnished) The prescribed authority furnishes Form 10 to the Chief Commissioner of Income-tax having jurisdiction over the sponsor.
4. Frequency and Due Dates
- Event-Based: It must be furnished after the approval of a scientific research programme.
- Time Limit: It is required to be filed within the period prescribed under Rule 30 from the date the approval was granted.
- Mode: It is envisaged to be furnished electronically to ensure system-level integration and timeliness.
5. Structure and Contents of the Form Form 10 captures a concise but comprehensive snapshot of the approval granted. Key details include:
- Particulars of the sponsor: Name, address, PAN, email, contact number, and the nature of the sponsor’s business.
- Particulars of the executing institution.
- Programme Details: The specifics of the approved scientific research programme.
- Financials and Timelines: The approved duration, the approved total cost, and the specific tax years for which the programme is approved.
- Approval Details: The approval reference number, date, and any conditions subject to which the approval has been granted.
6. Role in the Compliance Lifecycle and Legal Implications
- Lifecycle Linkage: Form 10 completes the approval-reporting loop. The lifecycle starts with the sponsor’s application in Form 7, followed by the grant of approval in Form 8, and is then reported to the tax department via Form 10.
- No Conferment of Rights: Form 10 does not confer any right or entitlement on the sponsor, nor does it substitute the actual approval order (Form 8). The sponsor’s deduction under section 45(3)(c) remains subject to their compliance with statutory conditions and verification at the assessment stage.
- Consequences of Non-Compliance: If the prescribed authority fails to furnish Form 10 or delays it, it may attract administrative consequences and impact the monitoring of the sponsor’s claimed deductions.
1. What is FORM 10?
FORM 10 is a statutory report furnished by the prescribed authority to the Incometax Department in respect of 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 serves as a monitoring instrument post approval.
2. What is the purpose of FORM 10?
The purpose of FORM 10 is to:
report the grant of approval of a scientific research programme;
enable jurisdictional income-tax authorities to monitor approved programmes;
facilitate verification of compliance with conditions of approval; and
support administration of deductions claimed by sponsors under section 45(3)(c).
3. Who is required to furnish FORM 10?
FORM 10 is required to be furnished by the prescribed authority who has granted approval of the scientific research programme under Rule 30.
4. To whom is FORM 10 furnished?
FORM 10 is furnished to the Chief Commissioner of Income-tax having jurisdiction over the sponsor.
5. Is FORM 10 required to be filed by the sponsor?
No. FORM 10 is not required to be filed by the sponsor. It is an internal statutory report furnished by the prescribed authority.
6. What information is contained in FORM 10?
FORM 10 contains details relating to:
the sponsor and executing institution;
particulars of the approved scientific research programme;
approval reference and date;
approved duration and cost of the programme;
conditions subject to which approval has been granted.
7. When is FORM 10 required to be furnished?
FORM 10 is required to be furnished within the time prescribed under Rule 30 from the date of granting approval of the scientific research programme.
8. What is the significance of FORM 10 for tax administration?
FORM 10 enables the Income-tax Department to:
maintain a centralised record of approved scientific research programmes;
cross-verify claims of deduction made by sponsors;
initiate compliance checks where deviations are noticed.
9. Does FORM 10 affect the validity of approval granted under FORM 8 ?
No. FORM 10 does not alter or substitute the approval granted under FORM 8 . It is a reporting mechanism for administrative and monitoring purposes.
10. What happens if FORM 10 is not furnished in time?
Non-furnishing or delayed furnishing of FORM 10 may attract administrative consequences and may impact monitoring of deductions claimed under section
45(3)(c).
11. How does FORM 10 fit into the overall compliance framework?
FORM 10 completes the approval-reporting loop by ensuring that every approval granted under FORM 8 is formally reported to the Income-tax Department for
enforcement.
Form 10 Income Tax Rules 2026 pdf download
Form No.10– Frequently Asked Questions
Guidance Note on Form 10
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