Income Tax Form 9: Receipt of payment for carrying out scientific research – Section 45(3)(c)

Form 9 under the Income-tax Rules, 2026 is a statutory receipt issued for payments made towards approved scientific research programmes under Section 45(3)(c) of the Income-tax Act, 2025. It replaces Form 3CI and is issued by approved institutions such as national laboratories, universities, or IITs to sponsors who fund such research. The form serves as documentary evidence of payment, links the contribution to a specific approved programme (via Form 8), and enables tracking of funding against approved cost and tax years. Although Form 9 is not required to be filed with the tax department, it must be retained by sponsors to support deduction claims. Importantly, issuance of Form 9 does not guarantee deduction, which remains subject to statutory compliance and verification. The form also aids in audit, monitoring, and transparency of research funding. Proper issuance, record maintenance, and reconciliation are essential to ensure compliance and avoid disputes during assessment.

FAQ’s pertaining to Income Tax Form 9: Receipt of payment for carrying out scientific research under section 45(3)(c) of Income Tax Act, 2025

Form of Receipt of payment under Section 45(3)(c) read with Rule 30 of the Income-tax Rules, 2026

1. What is FORM 9?

FORM 9 is a prescribed receipt issued for payments received towards an approved scientific research programme under section 45(3)(c) of the Income-tax Act, 2025, read with Rule 30 of the Income-tax Rules. It evidences the amount received by the executing institution from the sponsor for carrying out the approved programme.

2. What is the purpose of FORM 9 ?

The purpose of FORM 9 is to:

• acknowledge receipt of payment from the sponsor;
• link the payment to a specific scientific research programme approved through FORM 8 ;
• enable tracking of payments against approved cost and tax years; and
• serve as documentary evidence for the sponsor while claiming deduction under section 45(3)(c), subject to compliance with the Act and Rules.

3. Who issues FORM 9 ?

FORM 9 is issued by the National Laboratory, University, Indian Institute of Technology or specified person responsible for executing the approved scientific research programme.

4. Who receives FORM 9 ?

FORM 9 is issued to the sponsor who has made payment towards the approved scientific research programme.

5. Is FORM 9 required to be filed with the Income-tax Department?

No. FORM 9 is not required to be filed by the sponsor. It is a receipt document which must be retained by the sponsor and produced, if required, in support of deduction claims.

6. What details are captured in FORM 9 ?

FORM 9 captures, inter alia:

• particulars of the sponsor;
• amount paid and mode of payment;
• date of payment;
• name and details of the approved research programme;
• approved cost and approved tax years;
• reference to the approval order in FORM 8 ;
• cumulative payments received during the tax year and earlier tax years.

7. Is FORM 9 programme-specific?

Yes. Each FORM 9 relates to a specific approved scientific research programme and references the corresponding approval order.

8. Can multiple FORM 9 be issued for the same programme?

Yes. Separate FORM 9 receipts may be issued for each payment or tranche of payment made by the sponsor towards the same approved programme.

9. What is the relevance of the approved cost mentioned in FORM 9 ?

The approved cost provides for eligible payments under the programme. Payments in excess of the approved cost may not qualify for deduction.

10. Does issuance of FORM 9 guarantee deduction of the amount paid?

No. Issuance of FORM 9 only evidences payment. Allowability of deduction depends on:

• approval of the programme through FORM 8 ;
• compliance with Rule 30 conditions; and
• verification by the Income-tax Department at the time of processing or assessment.

11. Is there any requirement to issue FORM 9 for advance payments?

Yes. Any payment received by the executing institution towards an approved programme, whether as advance or otherwise, should be acknowledged through FORM 9.

12. How does FORM 9 support post-approval monitoring?

FORM 9 enables tracking of:

• timing and quantum of sponsor payments;
• cumulative funding against approved cost; and
• alignment of payments with approved tax years.

13. What is the evidentiary value of FORM 9 ?

FORM 9 is critical evidence for:

• audited accounts;
• yearly reporting under FORM 10

14. What should a sponsor do in case of discrepancy in FORM 9 ?

Any discrepancy should be promptly brought to the notice of the issuing institution for rectification, as the form is an important supporting document for tax compliance.

Guidance Notes pertaining to Income Tax Form 9: Receipt of payment for carrying out scientific research under section 45(3)(c) of Income Tax Act, 2025

Proposed FORM 9 is a statutory receipt issued for payments received towards an approved scientific research programme under section 45(3)(c) of the Income-tax Act, 2025. It forms a critical link between the approval granted through FORM 8 and the deduction claimed by the sponsor in the return of income.

2. Legislative Framework

Section 45(3)(c) of the Income-tax Act, 2025 allows deduction in respect of expenditure incurred on approved scientific research programmes. Rule 30 of the Income-tax Rules prescribes the conditions, authorities and forms governing approval, monitoring and reporting. FORM 9 operationalises the payment acknowledgment component of this framework

3. Role of FORM 9 in the Compliance Lifecycle

FORM 9 represents the payment stage in the statutory lifecycle:

1. Application for approval by sponsor in FORM 7;

2. Grant of approval by prescribed authority in FORM 8;

3. Receipt of payments and issuance of FORM 9;

4. Maintenance of accounts, audit and progress reporting;

5. Claim of deduction in the return of income, subject to verification.

4. Issuing Authority

FORM 9 is issued by the National Laboratory, University, Indian Institute of Technology or specified person entrusted with execution of the approved scientific research programme. Each receipt bears a unique serial number for traceability.

5. Contents of FORM 9

FORM 9 records the following key particulars:

• identity and contact details of the sponsor;
• amount paid, both in figures and words;
• mode and date of payment;
• name and details of the approved research programme;
• approved cost and approved tax years;
• reference to the approval order in FORM 8;
• cumulative payments received during the relevant tax year and earlier years.

These details ensure linkage between payment, approval and tax year.

6. Programme-specific Nature of Receipt

FORM 9 is programme-specific. All payments acknowledged through the form must relate to a programme approved under FORM 8. Payments beyond the approved scope or cost are outside the approval framework.

7. Significance for Deduction Claims

FORM 9 serves as a supporting document for sponsors while claiming deduction under section 45(3)(c). However, issuance of the form does not, by itself, confer entitlement to deduction. Allowability remains subject to compliance with statutory conditions and verification by the Income-tax Department.

8. Electronic Issuance and System Integration

Under the Income-tax Act, 2025, FORM 9 is envisaged as an electronically generated receipt. Auto-population of fields from FORM 8 and standardised validation checks are intended to enhance transparency, reduce errors and enable system-driven reconciliation.

9. Post-Issuance Responsibilities

The issuing institution is required to:

• maintain records of receipts issued;
• ensure that payments are utilised in accordance with the approved programme;
• reflect receipts accurately in programme accounts subject to audit.

Sponsors are advised to preserve FORM 9 as part of their tax records.

10. Conclusion

FORM 9 plays a vital role in ensuring financial traceability and accountability within the scientific research incentive regime under section 45(3)(c) of the Income-tax Act, 2025. Proper issuance, retention and reconciliation of FORM 9 are essential for effective administration and compliance.