Form 13 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 25, 2026

Form 13 Income Tax Rules 2026 pdf download and Key points

FORM NO. 13
[See rule 29(2)(e)(v)]
Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility

Under the Income-tax Rules, 2026, Form No. 13 replaces the erstwhile Form 3CLA. 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. 13:

1. Purpose of the Form Form 13 serves as a statutory audit report for an approved in-house scientific research and development (R&D) facility. It provides independent assurance to the tax authorities by certifying that the facility has maintained proper separate accounts and by verifying the correctness of the expenditure incurred.

2. Applicability (Who Should File & Certify)

Who Files: It must be furnished by the company that is claiming a tax deduction for its in-house R&D expenditure under Section 45(2).
Who Certifies: The report must be strictly audited and certified by an independent Accountant, as defined in Section 515(3)(b) of the Income-tax Act, 2025 (such as a chartered accountant holding a valid certificate of practice).

3. Frequency and Filing Mechanism

Frequency: It is an annual requirement and must be furnished for each tax year in which the deduction under Section 45(2) is claimed.
Where to File: It is furnished electronically with digital authentication to the Income-tax Department and must be attached with or submitted in support of the company’s annual return of income.

4. Scope of the Audit and Information Reported The accountant certifying Form 13 must verify and report several critical parameters, including:

The approval details of the in-house R&D facility (approved by the DSIR).
A confirmation of whether separate accounts have been maintained for the approved facility, and the auditor’s opinion on whether these accounts are maintained satisfactorily.
A certification confirming that the expenditure incurred is in strict consonance with the guidelines issued by the Department of Scientific and Industrial Research (DSIR).
An audited break-up of both the capital and revenue expenditure incurred on the facility.
A cross-reference linking the reported R&D expenditure with the company’s overall audited financial statements.

5. Role in the Compliance Lifecycle Form 13 is a critical piece of a system-driven compliance architecture for R&D tax incentives. It completes the independent audit layer, functioning alongside:

6. Legal Implications and Adverse Remarks

Mandatory but not a Guarantee: Furnishing Form 13 is a mandatory statutory pre-condition to claim the deduction, but possessing it does not automatically guarantee the allowance of the deduction; it remains subject to Departmental verification.
Consequences of Adverse Remarks: If the accountant notes any adverse remarks in Form 13—such as improper maintenance of accounts or non-compliance with DSIR guidelines—it may lead to further scrutiny by the tax authorities and could result in the denial or restriction of the company’s tax deduction.

1. What is FORM 13?
FORM 13 is an audit report furnished by an accountant in respect of an approved inhouse scientific 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. It certifies the maintenance of accounts and the correctness of expenditure incurred on the approved facility.
2. What is the purpose of FORM 13?
The purpose of FORM 13 is to:
 certify that separate accounts for the approved in-house R&D facility have been maintained;
 report whether such accounts have been satisfactorily maintained;
 certify whether the expenditure incurred is in consonance with guidelines issued by the Department of Scientific and Industrial Research (DSIR);
 provide audited details of capital and revenue expenditure incurred on the facility.
3. Who is required to furnish FORM 13?
FORM 13 is required to be furnished by the company claiming deduction under section 45(2), through an accountant as defined in section 515(3)(b) of the Incometax Act, 2025.
4. Who is an ‘accountant’ for the purposes of FORM 13?
An ‘accountant’ means an accountant as defined in section 515(3)(b) of the Incometax Act, 2025, including a chartered accountant holding a valid certificate of practice.
5. To whom is FORM 13 furnished?
FORM 13 is required to be furnished to the Income-tax Department and is to be attached with or furnished in support of the return of income filed by the company for the relevant tax year.
6. What information is required to be reported in FORM 13?
FORM 13 requires reporting of:
 details of approval of the in-house R&D facility;
 confirmation of maintenance of separate accounts;
 auditor’s opinion on adequacy and correctness of accounts;
 certification of compliance with DSIR guidelines;
 audited break-up of capital and revenue expenditure incurred on the facility.
7. Is FORM 13 required to be furnished every year?
Yes. FORM 13 is required to be furnished annually for each tax year in which deduction under section 45(2) is claimed.
8. Does furnishing FORM 13 guarantee allowance of deduction?
No. Furnishing of FORM 13 is a mandatory compliance requirement but does not, by itself, guarantee allowance of deduction. Deduction is subject to verification and assessment by the Income-tax Department.
9. What is the significance of adverse remarks in FORM 13?
Adverse remarks regarding maintenance of accounts or non-consonance with DSIR guidelines may lead to further scrutiny and may result in denial or restriction of deduction under section 45(2).
10. How does FORM 13 differ from Form 3CL?
Form 3CL is a report furnished by the prescribed authority (DSIR) to the tax authorities, whereas FORM 13 is an audit report furnished by an independent
accountant certifying the expenditure incurred by the company.
11. How does FORM 13 fit into the overall compliance framework?
FORM 13 completes the audit and certification layer of the in-house R&D incentive regime, complementing approval under FORM 14 and reporting under FORM 12 for deduction under section 45(2).

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Form 13 Income Tax Rules 2026 pdf download and Key points

Form 13 Income Tax Rules 2026 pdf download and Key points

Form 13 Income Tax Rules 2026 pdf download

Form No.13– Frequently Asked Questions

Guidance Note on Form 13

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