Form 14 Under Income Tax Act 2025: New Approval Framework for In-House R&D

Last updated: 02 May 2026


The Income Tax Department has introduced FORM 14 under the Income-tax Act, 2025 to streamline tax incentives for research and development (RD). This new framework replaces earlier provisions and establishes a structured approval mechanism for companies operating in-house RD facilities. The Departme
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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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