Form 10 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 21, 2026

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.

Form 10 Income Tax Rules 2026 pdf download and Key points

Form 10 Income Tax Rules 2026 pdf download and Key points

Form 10 Income Tax Rules 2026 pdf download

Form No.10– Frequently Asked Questions

Guidance Note on Form 10