Notice:
- Office Order No. IRDPP-Fl0Misc/6/2024-Fl-DSIR dated 30th May, 2024 (Download 901KB)
Deadline for submission of details/clarifications documents in respect of already submitted incomplete 3CL Applications by the companies in response to queries email/letters sent by DSIR for the period up to FY 2019-20 u/s 35(2AB) of IT Act, 1961. [30/05/2024] NEW - Office Order No. IRDPP-Fl0Misc/6/2024-Fl-DSIR dated 30th May, 2024 (Download 998KB) Submission of Application by email for approval in Form 3CM & submission of report in Form 3CL u/s 35(2AB) of IT Act, 1961 and application for approval under Rule 5(2) for Financial year 2024 and onwards - with effect from 1st June 2024. [30/05/2024] NEW
Continuation of issuing 3CM Approval and 3CL Reports u/s 35(2AB) of IT Act 1961 for 100% weighted tax deductions beyond 31.03.2020 under FI Programme of DSIR [07/03/2022]
DSIR will continue to issue 3CM Approval and 3CL Reports for the financial years FY 2020-21 (AY 2021-22) onwards for 100% weighted tax deductions beyond 31.03.2020 under section 35(2AB) of IT Act 1961. The Extended Target date for receipt of application are:
1. 31.12.2022 for 3CK application for FY 2020-21 & for FY 2021-22 only and
2. 31.03.2023 for 3CL application for FY 2020-21 (AY 2021-22) & for FY 2021-22 (AY 2022-23) only
3. The timelines for submission of 3CK application and 3CL application will be in accordance to applicable guidelines for the period FY 2022-23 and onwards.
Introduction
Government has evolved, from time to time, fiscal incentives and support measures to encourage R&D in industry and increased utilization of locally available R&D options for industrial development. Incentives to encourage investments in R&D by industry are announced time to time in the Union Budget. Fiscal incentives and support measures presently available are mentioned in the annexure.
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Approval u/s 35(2AB) of Income Tax Act of 1961
Guidelines:
- Guidelines for approval of companies having In-house R&D units recognized by DSIR and submission of report Under Section 35(2AB) of IT Act 1961 (Download 400KB)
[19 JUL 2017] - Check List for submission of 3CL documents for FY 2018-19 (AY 2019-20) (Download 66KB) [28 OCT 2019]
- 3 Years Central Excise Duty waiver on patented products
Application form and guidelines for 3 years Excise Duty waiver on patented goods (Download 366KB) [ 28/2/2014 ]
Technical Reports:
- Compendium of Intellectual Property Rights , Fiscal Incentives (FI) Division, DSIR, New Delhi [2023] (Download 10.47 MB) [12 SEP 2023] NEW
- R & D Efforts of DSIR Approved Industries on Covid-19 - A Report, Fiscal Incentives (FI) Division, DSIR, New Delhi [2021] (Download 4MB) [03 FEB 2021]
"Due to the COVID-19 pandemic, the Prescribed Authority has approved to extend the filing of Form 3CL Documents for the Financial Year 2019-20 (Assessment Year 2020-21) to be submitted to DSIR on or before 31st October every year to 31st December 2020" [03 NOV 2020]
For additional information, Contact:
| Dr P K Dutta | Shri Narender Kumar Gupta |
|---|---|
| Scientist 'G' and Head Department of Scientific & Industrial Research Room No 524, 5th Floor, New Building Technology Bhawan, New Mehrauli Road New Delhi-110016 Phone: (011) 26590658, 26590394 |
Scientist 'F' and Member Secretary Department of Scientific and Industrial Research Room No 525, 5th Floor, New Building Technology Bhavan, New Mehrauli Road, New Delhi - 110 016 Phone: (011) 26590661, 26590220 |
On this website in all email addresses [at] = @ and [dot] = .
Last Updated : 30/05/2024
