Form No. 17 is an application prescribed under Sections 45(3)(b) and 45(4)(b) of the Income-tax Act, 2025 for seeking approval by companies, research associations, universities, colleges, or other institutions engaged in scientific research. The form must be filed electronically using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) and verified by the authorised person under Section 265. It can be submitted at any time during the financial year preceding the tax year for which approval is sought. The form captures detailed information including incorporation details, registrations, past rejections, and key persons such as directors, trustees, and shareholders. It also requires disclosure of operational details, research facilities, and projects undertaken over the last three tax years, along with income, expenditure, and return filing history.
The purpose of Form No. 17 is to enable entities to obtain recognition for scientific research activities, which in turn supports eligibility of donations for tax deductions. The form requires extensive documentation, including audited accounts, donor lists, research activity notes, and registration proofs such as FCRA and DARPAN where applicable. The application undergoes a structured process involving deficiency checks, inquiry, and final approval or rejection within prescribed timelines. Post-approval, entities must comply with conditions such as maintaining accounts, furnishing audit reports, and submitting research activity statements. Approval may be withdrawn if conditions are violated or activities are not genuine. The form also reflects a technology-driven compliance system with validation features, ensuring transparency, accuracy, and accountability in research-based tax incentives.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form No. 17 – 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)
Form of application under section 45(3)(b) and section 45(4)(b) of the Income-tax Act, 2025
| Name of form as per I.T. Rules, 1962 | Form No. 3CF | Name of form as per I.T. Rules, 2026 | Form No 17 |
| Corresponding section of I.T. Act, 1961 | 35 | Corresponding section of I.T. Act, 2025 | 45 |
| Corresponding Rule of I.T. Rules, 1962 | 5C,5F | Corresponding Rule of I.T. Rules, 2026 | 32 ,35 |
Q.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).
Q.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)).
Q.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.
Q.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.
Q.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 ..
Q.6 What is the mode of filing Form No. 17?
Ans: Form No. 17 must be furnished electronically.
Q.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.
Q.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).
Q.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
Q.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)]
Q.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)
Q.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.
Q.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.
Q.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.
Q.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.
Q.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
Q.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)
Q.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
Q.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).
Q.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)
Q.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
Q.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.
Q.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.
Q.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.
Q.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
Q.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
Q.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.
Q.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.
Q.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.
Q.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
Guidance Note on Income Tax Form No. 17 – 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)
Form No. 17 is an Income tax form used by an Indian company applying for approval u/s 45(3)(b)and by a research association, university, college or other institution applying for approval u/s 45(4)(b) of the Income Tax Act, 2025.
Purpose of Form No. 17
The primary purpose of filing Form No. 17 is to:
Apply for approval u/s 45(3)(b) of the Act by an Indian company and u/s 45(4)(b) of the Act by a research association, university, college or other institution.
Filing Requirements
Who can file: An Indian company, research association, university, college or other institution seeking to claim benefit available u/s 45(3)(b) of the Act
When to file: 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 at any time during that tax year.
How to file: The form must be filed electronically, either using a Digital Signature Certificate (DSC) or through an electronic verification code (EVC). The form shall be verified by the person who is authorised to verify the return of income under section 265 of the Income Tax Act, 2025. 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. Information required: The form requires general taxpayer details, specific details of the scientific research being undertaken by the applicant taxpayer (e.g., name, duration, date of initiation, present status, cost of the project etc.), and details of business, if any, of the taxpayer and details of donations/ grants received.
Frequency and Due Date
Frequency: Form No. 17 is an application form to seek approval u/s 45(3)(b) or 45(4)(b) of the Income Tax Act, 1961. It is generally filed once when the taxpayer decides to seek approval under the said sections.
Due Date: The Form No. 17 can be filed at any time during the financial year preceding the tax year from which the approval is sought.
Structure of Form No. 17
The form is divided into the following key parts:
Part -A
Personal Information: This section captures basic identifying information about the assessee:
Full name of the assessee
Permanent Account Number (PAN)/ Aadhaar Number
Address
Tax year
Residential status
Type of the taxpayer making application
Details of previous rejected applications under these provisions
Part -B
This part has several tables seeking the following details:
Details of key persons: This table seeks details such as Name, PAN, relation with the taxpayer etc of persons such as Author, Founder, Settlor, Trustee, shareholders holding 5% or more of shareholding etc.
Operational details: This table seeks details of laboratory/ research facility etc owned, managed or controlled by the applicant taxpayer and details of person-in-charge and activities carried out by such facilities.
Research projects undertaken: This table seeks details such as name of project, date of initiation, duration of project, current status and projected costs of research projects undertaken by the taxpayer during last 3 tax years.
Income and Expenditure: The tables under this heading seek details of business income, if any, of the taxpayer and details of ITR filed during last 3 tax years. Besides other tables seek details of income received from donations/ grants by the taxpayer and expenditure made on scientific research during last 3 tax years.
Declaration/Verification: The form concludes with a verification section where the assessee (or an authorized person) declares that the information provided is correct and complete. The form must be verified electronically, either by digital signature or electronic verification mode.
Key Points to Note
Mandatory Filing: To apply for approval u/s 45(3)(b) & 45(4)(b) of the Income Tax Act, 2025, an Indian company or a research association, university, college or other institution must file Form No. 17 in the prescribed manner.
Filing Deadline: The 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 at any time during that tax year.
Documents required
Proof of identity and address: PAN card and Aadhaar card.
Audited annual accounts
Bank statements: To verify income and expenses.
Form 26AS: To reconcile any tax deducted at source.
Details of registrations/ approvals received under other provisions of the Income Tax Act, DARPAN portal and FCRA 2010.
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)
Outcome Details
Deduction for donation made: The primary purpose of Form No. 17 is to apply for approval u/s 45(3)(b) & 45(4)(b). Any donations made to an entity approved under these sections becomes eligible for deduction from income of the donor.
Deficiency notice and enquiry by the prescribed authority: The prescribed authority may issue a deficiency notice to the applicant in case any defect is noticed which the applicant may correct within one month from the end of the month in which the deficiency letter is served. If the applicant fails to remove the deficiency within the prescribed period, the Commissioner shall send his recommendation treating the application as invalid. The prescribed authority will complete its inquiry and make recommendation to the central government within 3 months.
Notification u/s 45: After the Form No. 17 is filed, the prescribed authority after satisfying itself as provided in the grants approval and the central government notifies the entity u/s 45 of the Income Tax Act, 2025 and any donation made to such entity is eligible for deduction.
Post approval annual compliances: After the approval is granted to an entity such entity shall submit following documents to the jurisdiction Commissioner of Income Tax:
(a) a detailed note on the research work undertaken by it during the tax year;
(b) a summary of research articles published in national or international journals during the tax year;
(c) any patent or other similar rights applied for or registered during the tax year;
(d) programme of research projects to be undertaken during the forthcoming tax year and the financial allocation for such programme.
Challenges and Solutions:
The revised Form No. 17 is proposed to be a smart form aimed at enhancing user experience and providing ease of filing through
auto-population/ pre-filling of relevant details using information available in ITR.
real time validations & error handling
tab for ticking appropriate options
Standardization of name & address fields etc.
Common Changes made across Forms:
Assessment/ Financial/ Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/ Annexure.
Sections, Clauses and Schedules changed as per the Income-tax Act, 2025.
