Form 10 under the Income-tax Act, 2025 is a statutory report furnished by the prescribed authority to the Income-tax Department regarding approval of scientific research programmes under Section 45(3)(c) read with Rule 30. It is not filed by the sponsor but serves as a monitoring and reporting mechanism to inform jurisdictional tax authorities about approved programmes. The form contains details of the sponsor, executing institution, approval reference, duration, cost, and conditions of approval. It enables the department to maintain records, verify compliance, and cross-check deduction claims made by sponsors. Form 10 must be furnished within the prescribed time and is part of a structured compliance lifecycle involving application, approval, reporting, and monitoring. It does not affect the validity of approval granted under Form 8 but supports oversight and enforcement. Non-furnishing may lead to administrative consequences and affect monitoring of deductions.
FAQ’s pertaining to Income Tax Form 10: Report to be submitted by prescribed authority to Chief Commissioner of Income-tax having jurisdiction over sponsor after approval of scientific research programme under section 45(3)(c)
FORM 10 – Frequently Asked Questions (FAQs)
Form of Statutory Report under Section 45(3)(c) read with Rule 30 of the Income-tax Rules, 2026
| Name of form as per I.T. Rules, 1962 | Form 3CJ | Name of form as per I.T. Rules, 2026 | FORM 10 |
| Corresponding section of I.T. Act, 1961 | Section 35 | Corresponding section of I.T. Act, 2025 | Section 45(3)(c) |
| Corresponding Rule of I.T. Rules, 1962 | 6 | Corresponding Rule of I.T. Rules, 2026 | RULE 30 |
1. What is FORM 10?
FORM 10 is a statutory report furnished by the prescribed authority to the Income-tax Department in respect of a scientific research programme approved under section 45(3)(c) of the Income-tax Act, 2025, read with Rule 30 of the Income-tax Rules. It serves as a monitoring instrument post approval.
2. What is the purpose of FORM 10?
The purpose of FORM 10 is to:
- report the grant of approval of a scientific research programme;
- enable jurisdictional income-tax authorities to monitor approved programmes;
- facilitate verification of compliance with conditions of approval; and
- support administration of deductions claimed by sponsors under section 45(3)(c).
3. Who is required to furnish FORM 10?
FORM 10 is required to be furnished by the prescribed authority who has granted approval of the scientific research programme under Rule 30.
4. To whom is FORM 10 furnished?
FORM 10 is furnished to the Chief Commissioner of Income-tax having jurisdiction over the sponsor.
5. Is FORM 10 required to be filed by the sponsor?
No. FORM 10 is not required to be filed by the sponsor. It is an internal statutory report furnished by the prescribed authority.
6. What information is contained in FORM 10?
FORM 10 contains details relating to:
- the sponsor and executing institution;
- particulars of the approved scientific research programme;
- approval reference and date;
- approved duration and cost of the programme;
- conditions subject to which approval has been granted.
7. When is FORM 10 required to be furnished?
FORM 10 is required to be furnished within the time prescribed under Rule 30 from the date of granting approval of the scientific research programme.
8. What is the significance of FORM 10 for tax administration?
FORM 10 enables the Income-tax Department to:
- maintain a centralised record of approved scientific research programmes;
- cross-verify claims of deduction made by sponsors;
- initiate compliance checks where deviations are noticed.
9. Does FORM 10 affect the validity of approval granted under FORM 8 ?
No. FORM 10 does not alter or substitute the approval granted under FORM 8 . It is a reporting mechanism for administrative and monitoring purposes.
10. What happens if FORM 10 is not furnished in time?
Non-furnishing or delayed furnishing of FORM 10 may attract administrative consequences and may impact monitoring of deductions claimed under section 45(3)(c).
11. How does FORM 10 fit into the overall compliance framework?
FORM 10 completes the approval-reporting loop by ensuring that every approval granted under FORM 8 is formally reported to the Income-tax Department for enforcement.
Guidance Note pertaining to Income Tax Form 10: Report to be submitted by prescribed authority to Chief Commissioner of Income-tax having jurisdiction over sponsor after approval of scientific research programme under section 45(3)(c)
Proposed FORM 10 is a statutory reporting form furnished by the prescribed authority to the Income-tax Department in respect of scientific research programmes approved under section 45(3)(c) of the Income-tax Act, 2025. The form ensures institutional accountability and enables tax authorities to monitor approved programmes and associated deductions.
2. Legislative Framework
Section 45(3)(c) of the Income-tax Act, 2025 read with Rule 30 of the Income-tax Rules establishes a structured framework for approval, monitoring and oversight of scientific research programmes. While FORM 7 and FORM 8 govern the application and approval stages respectively, FORM 10 operationalises the reporting obligation of the prescribed authority.
3. Role of FORM 10 in the Compliance Lifecycle
FORM 10 represents the oversight and reporting stage in the statutory lifecycle:
1. Application by sponsor in FORM 7;
2. Grant of approval by prescribed authority in FORM 8;
3. Reporting of approval to the Income-tax Department through FORM 10;
4. Monitoring of payments, utilisation and compliance;
5. Verification of deductions claimed by the sponsor.
4. Person Responsible for Furnishing FORM 10
FORM 10 is required to be furnished by the prescribed authority who grants approval of the scientific research programme. The obligation is institutional and independent of the sponsor.
5. Recipient of FORM 10
FORM 10 is furnished to the Chief Commissioner of Income-tax having jurisdiction over the sponsor. This ensures that jurisdictional tax authorities are apprised of approved programmes.
6. Contents of FORM 10
FORM 10 captures essential particulars, including:
- details of the sponsor and executing institution;
- particulars of the approved scientific research programme;
- approval reference number and date;
- approved duration, cost and tax years;
- conditions subject to which approval has been granted.
The form provides a concise but comprehensive snapshot of the approval granted.
7. Time Limit and Mode of Furnishing
FORM 10 is required to be furnished within the period prescribed under Rule 30 from the date of grant of approval. It is envisaged as an electronically furnished form to ensure timeliness and system-level integration.
8. Significance for Tax Administration
FORM 10 enables the Income-tax Department to:
- maintain an auditable trail of approved scientific research programmes;
- correlate approvals with deductions claimed by sponsors;
- identify cases for further verification or audit, where required.
9. Effect on Deduction Claims
FORM 10 does not confer any right or entitlement on the sponsor. It does not substitute the approval order in FORM 8. Deduction under section 45(3)(c) continues to be governed by compliance with statutory conditions and verification at the assessment stage.
10. System-driven Administration under the Income-tax Act, 2025
Proposed FORM 10 is envisaged as part of a system-driven compliance architecture. Auto-linkage with FORM 7 and FORM 8, standardised fields and electronic transmission are intended to enhance transparency, reduce manual intervention and strengthen oversight.
11. Conclusion
FORM 10 is a key instrument for institutional reporting and tax oversight in the scientific research incentive regime under the Income-tax Act, 2025. By ensuring timely and accurate reporting by the prescribed authority, the form supports effective administration, monitoring and enforcement of section 45(3)(c).
