Form 12 Under Income Tax Act, 2025 Introduced to Track Eligible R&D Expenditure Claims

Last updated: 27 May 2026

The Income-tax Act, 2025 has introduced a structured compliance and reporting mechanism for companies claiming deductions on in-house research and development (RD) expenditure. One of the important components of this framework is FORM 12, prescribed under Section 45(2) read with Rule 29 of the Incom
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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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