Form 17 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 25, 2026

Form 17 Income Tax Rules 2026 pdf download and Key points

FORM NO. 17
[See rule 32 and 35]
Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b)

Under the Income-tax Rules, 2026, Form No. 17 replaces the erstwhile Form 3CF. It is governed by Section 45(3)(b) and Section 45(4)(b) of the Income-tax Act, 2025, along with Rules 32 and 35 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 17:

1. Purpose of the Form Form 17 is a statutory application form used to seek formal approval under the Income-tax Act, 2025. Specifically, it applies for the approval of an Indian company under section 45(3)(b) or a research association, university, college, or other institution under section 45(4)(b). Once approved, donations made to these entities become eligible for tax deductions for the donor.

2. Applicability (Who Should File) It must be filed by an Indian company, a research association, university, college, or any other institution that is seeking to claim the tax benefits available under these specific scientific research sections.

3. Frequency and Due Dates

Frequency: It is a one-time application filed when the taxpayer decides to seek approval.
Due Date: It can be filed at any time during the financial year preceding the tax year from which the approval is sought. Exception: For the tax year 2026-27, the application can be made at any time during that tax year itself.

4. Mode of Filing and Verification

Electronic Filing: The form must be filed electronically on the e-filing portal using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC), depending on the taxpayer’s return filing requirements.
Verification: It must be verified by the person authorized to verify the return of income under section 265 of the Act.
Physical Submission Requirement: Even after filing electronically, the applicant is strictly required to send a physical copy of the application along with the acknowledgment receipt in duplicate to the Member (IT), CBDT, at the office of the jurisdictional Commissioner/Director.
UDIN: If any documents or certificates are issued by an accountant for this form, a Unique Document Identification Number (UDIN) must be generated and mentioned.

5. Structure of the Form The form captures comprehensive details across specific parts:

Part A (Incorporation/Constitution Details): Captures the applicant type, Name, Address, PAN, Status, Section Code, registration details under the Income-tax Act, FCRA, and past rejection details. Crucially, DARPAN portal registration is mandatory if the applicant receives or intends to receive any grants from the Central or State Government.
Part B (Key Persons and Operational Details): Captures details of founders, trustees, directors, and shareholders holding 5% or more (including beneficial owners). It also details the research facilities, research projects undertaken in the last 3 tax years, and income/expenditure details for the last 3 tax years.
Declaration: Contains the formal verification by the authorized person.

6. Mandatory Documents Required To file Form 17, several documents must be enclosed:

PAN and Aadhaar cards.
Audited annual accounts and bank statements for the last three tax years.
Form 26AS for reconciling tax deducted at source.
Self-certified copies of the instrument of creation, registration documents, DARPAN/FCRA registrations, and existing notification orders.
A comprehensive note on research activities.
A donor list for the last three tax years (or a NIL declaration).
Details of any patents, copyrights, or trademarks.

7. Processing Timelines and Outcome

Deficiency Notice: If defects or missing documents are found, a deficiency letter may be served within one month. The applicant then has 30 days to rectify it.
Inquiry: The jurisdictional authority completes an inquiry and makes a recommendation within 3 months.
Final Order: The approval notification or rejection order is issued within one year from the end of the month in which Form 17 was filed.
Withdrawal/Rejection: The prescribed authority can reject the application or withdraw approval if activities cease, are not genuine, or violate conditions. However, the applicant will always be given a reasonable opportunity of being heard before any such action is taken.

8. Post-Approval Obligations Obtaining approval under Form 17 requires strict ongoing compliance. After approval, the entity must:

Maintain separate books of account for sums received for research.
Get the books audited and furnish the audit report by the due date of filing the income tax return.
Maintain a statement of donations received and the amount applied for research.
Submit a detailed note on research work, a summary of published research articles, and a financial allocation program for the upcoming year.

1. What is Form No. 17?
Ans: Form No. 17 is an application form prescribed for seeking approval under:
 Section 45(3)(b) of the Income-tax Act, 2025 (in case of a company), and
 Section 45(4)(b) of the Income-tax Act, 2025 (in case of a research association/ university/ college/ other institution).
2. Who should file Form No. 17?
Ans: Form No. 17 should be filed by any of the following applicants seeking approval under the Income-tax Act, 2025:
 a Company (for approval under section 45(3)(b)), or
 a Research association/ University/ College/ Other institution (for approval under section 45(4)(b)).
3. Is Form No. 17 mandatory?
Ans: Form No. 17 is mandatory only if the applicant wants to obtain approval under section 45(3)(b) or section 45(4)(b) of the Income-tax Act, 2025.
4. When can Form No. 17 be filed?
Ans: Form No. 17 can be filed at any time during the financial year preceding the tax year from which the approval is sought. However, application for tax year 2026-27 can be made during that tax year.
5. Where should Form No. 17 be filed?
Ans: The application in Form No. 17 shall be made to the Income Tax authority in the manner prescribed under the Rules ..
6. What is the mode of filing Form No. 17?
Ans: Form No. 17 must be furnished electronically.
7. Should Form No. 17 be filed using DSC or EVC?
Ans: Form No. 17 shall be furnished electronically:
 under Digital Signature (DSC), if the return of income is required to be furnished under digital signature; or
 through Electronic Verification Code (EVC) in other cases.
8. Who should verify Form No. 17?
Ans: Form No. 17 must be verified by the person who is authorised to verify the return of income under section 265 of the Income-tax Act, 2025 (as applicable to the applicant).
9. What information is required in Form No. 17?
Ans: Form No. 17 requires the applicant to provide details broadly under the following parts:
(A) Part A – Incorporation / Constitution details includes details such as:
 applicant type (company/ research association/ university/ college/ other institution)
 name, address, PAN, status, residential status
 email ID and contact number
 relevant section code
 incorporation/registration details
 registrations under DARPAN/ FCRA/ Income-tax Act, 2025 (if applicable)
 past rejection details (if any)
(B) Part B – Key persons and operational details Includes:
 details of founders, trustees, directors, shareholders holding 5% or more, etc.
 beneficial owners (where applicable)
 research facilities managed/ owned/ controlled
 research projects undertaken in last three Tax Years
 return filing details for last three Tax Years
 income and expenditure details for last three Tax Years
10. What is the “Code relevant to Section” in Form No. 17?
Ans: In Form No. 17, the applicant must select the appropriate code depending on the nature of the organisation and the applicable clause. The codes include:
 Research association [section 45(3)(a)(i)]
 University/College/Other institution [section 45(3)(a)(i)]
 Research association [section 45(3)(a)(ii)]
 University/College/Other institution [section 45(3)(a)(ii)]
 Company [section 45(3)(b)]
11. What registrations must be disclosed in Form No. 17?
Ans: The applicant must disclose registrations (where applicable), including:
 registration under section 332 of the Income-tax Act, 2025 (if registered)
 approval under Schedule VII of the Income-tax Act, 2025 (if approved)
 approval/recognition by DSIR (if applicable)
 registration/approval under section 45 of the Income-tax Act, 2025 (if already registered)
 registration under FCRA Act (if registered)
 registration on DARPAN portal (mandatory where applicant receives or intends to receive any grant/assistance from Government)
12. Is DARPAN registration mandatory to be filled in Form No. 17?
Ans: DARPAN registration number must be mandatorily provided if the applicant receives or intends to receive any grant or assistance from the Central Government or State Government.
13. What should be done if the applicant’s past application under section 45 was rejected?
Ans: If any past application for approval under section 45(3)(b) or 45(4)(b) (or corresponding provisions) was rejected, the applicant should provide copy of the rejection order.
14. What details of key persons are required in Form No. 17?
Ans: Form No. 17 requires details of all key persons such as:
 Author(s)/ Founder(s)/ Settlor(s)/ Trustee(s)
 Members of society/ governing council
 Director(s)
 shareholders holding 5% or more shareholding
 office bearer(s)
The details include name, relation, PAN, address, mobile number and email ID.
15. What if a key person is not an individual?
Ans: If any person listed as a key person is not an individual, the applicant must provide details of natural persons who are beneficial owners (5% or more) of such person as on the date of application.
16. What operational details are required to be provided?
Ans: The applicant must provide details of laboratory/ research facility/ university/ college/ other institution managed/ controlled/ administered/ owned by the applicant, including:
 name and PAN
 whether notified/order passed under section 45 (Yes/No)
 year of establishment
 nature of activity
 address
 whether owned by applicant
 person-in-charge details
17. What research project details must be furnished?
Ans: The applicant must provide details of research projects undertaken during the last three Tax Years, including:
 project name
 duration (from and to dates)
 current status (ongoing/completed)
 date of initiation
 project cost/ estimated project cost
 amount paid to other R&D institution (if any)
18. What income and expenditure details are required?
Ans: Form No. 17 requires details such as:
 nature of business income (if any) and whether incidental to objectives
 whether separate books maintained
 return of income filed for last three Tax Years
 donations and grants received for last three Tax Years
 expenditure on research and non-research for last three Tax Years
 annual research expenditure details for last three Tax Years
19. Is the Annexure in Form No. 17 mandatory?
Ans: The Annexure is to be filled only if the association claims exemption as per Schedule III (Table Sl. No. 23).
20. What enclosures/documents are required to be attached with Form No. 17?
Ans: The following documents/details may be required as enclosures (as applicable):
 self-certified copy of instrument of creation (if constituted under an instrument)
 self-certified copy of creation/establishment document (if not constituted under an instrument)
 self-certified copy of registration documents (RoC/ firms & societies/ trusts etc.)
 self-certified copy of FCRA registration (if applicable)
 self-certified copy of existing notification/ order granting approval under section 45 (if any)
 comprehensive note on research activities (or NIL declaration if none)
 audited annual accounts for last three Tax Years (or NIL declaration for each year)
 donors list for last three Tax Years (or NIL declaration)
 patent/copyright/ trademark details (if any)
21. What are the key conditions applicable after approval is granted?
Ans: The approval granted is subject to conditions such as:
 maintaining books of account / separate books of account for sums received for research
 getting books audited and furnishing audit report by due date under section 263(1)
 maintaining statement of donations received and amount applied for research
 furnishing statement of research work done by due date under section 263(1)
 ensuring activities remain genuine and as per conditions of approval
22. What is the due date for furnishing audit report and related statements after approval?
Ans: The audit report and required statements must be furnished by the due date of furnishing the return of income under section 263(1) of the Income-tax Act, 2025.
23. Can the approval granted under section 45 be withdrawn?
Ans: Yes. The prescribed authority may withdraw the approval granted under section 45(3)(b) or 45(4)(b) if it is satisfied that the applicant:
 has ceased activities, or
 activities are not genuine, or
 activities are not being carried out in accordance with conditions/rules.
24. Will the applicant get an opportunity of being heard before rejection/withdrawal?
Ans: Yes. No order treating the application as invalid, rejecting the application, or withdrawing the approval shall be passed without giving a reasonable opportunity of being heard.
25. What is the processing timeline for Form No. 17?
Ans: The processing steps include:
 deficiency letter may be served if defect/ document missing (within one month)
 applicant must remove deficiency within 30 days from the end of the month in which the deficiency letter is served.
 if complete, inquiry and recommendation by jurisdictional authority within 3 months
 approval notification or rejection order to be issued within one year from the end of the month in which Form No. 17 is filed
26. How to ensure Form No. 17 is successfully submitted (DSC/ EVC steps)?
Ans: While submitting Form No. 17 electronically:
 select the appropriate verification mode (DSC or EVC) as applicable
 complete verification as per the authorised person under section 265
 ensure acknowledgment is generated after successful submission
27. What is UDIN and when is it required in relation to Form No. 17?
Ans: UDIN (Unique Document Identification Number) is required for documents/certificates issued by an accountant (where applicable) as defined in the section 515(3)(b) of the Act. Where Form No. 17 requires audit report or certification by an accountant (such as statements certified by auditor), UDIN should be generated and mentioned as per professional requirements for validity and traceability.
28. Is Form No. 17 to be submitted physically also?
Ans: The form is to be furnished electronically. Additionally, the applicant is required to send a copy of the application in Form No. 17 to Member (IT), CBDT along with the acknowledgment receipt as evidence of having furnished the application form in duplicate in the office of the jurisdictional Commissioner/ Director.
29. What is the significance of Form No. 17 approval?
Ans: Approval under section 45(3)(b) or 45(4)(b) enables the applicant entity to be recognised for the purposes of the Income-tax Act, 2025, and supports eligibility of donors/payments as per the applicable provisions linked with such approval.
30. What common mistakes should be avoided while filing Form No. 17?
Ans: Applicants should avoid:
 incorrect “Code relevant to Section” selection
 incomplete registration details (DARPAN/ FCRA/Income-tax Act, 2025 approvals)
 missing enclosures (instrument, audited accounts, donor lists, NIL declarations where required)
 mismatch in key person details and beneficial ownership disclosures
 not completing DSC/ EVC verification properly

Form 17 Income Tax Rules 2026 pdf download and Key points

Form 17 Income Tax Rules 2026 pdf download and Key points

Form 17 Income Tax Rules 2026 pdf download

Form No.17– Frequently Asked Questions

Guidance Note on Form 17