Industrial R&D
Promotion Programme (IRDPP)
National Awards for R&D Efforts in Industry 2008 -
Last Date Extended to August
14, 2008
[23 JUL 08]
Announcement
Proformae
Announcement Proformae
[23 JUN
08]
Introduction
Department of Scientific & Industrial Research (DSIR) is the nodal department for granting recognition to in-house R&D units in Industry, Scientific and Industrial Research Organizations (SIROs); and registration to Public funded research Institutions, universities, IIT’s, IISc, Regional Engineering College (RECs), other than hospitals.
Secretary, DSIR is the prescribed authority vide Gazette notification No.S.O.85 (E) dated 31st January, 2001 issued by Department of Revenue, Ministry of Finance for granting approval to commercial R&D companies Under Section 80IB (8A) of I.T. Act, 1961; also approval to in-house R&D Centres under Section 35(2AB) of I.T Act 1961 for Weighted Tax Deduction.
In-house R&D units recognized by DSIR in the area of pharmaceutical and bio-technology sector are eligible for duty free import of specified goods (comprising of analytical and specialty equipment as per list 28) for R&D as per notification No. 26/2003-customs dated 1st March, 2003 (item at Sl. No. 248(1); and duty free import of specified goods (comprising of analytical and specialty equipment as per list 28) for production as per notification No.26/2003-customs dated 1st March, 2003 (item at serial No.248(2); and duty free import of pharmaceutical reference standards as per notification No.26/2003-Customs dated 1st March, 2003 (item at serial No.138); and also the in-house R&D units engaged in the research and development in the area of chemical, drugs pharmaceuticals, (including clinical trials), bio-technology, electronic equipments, computers, telecommunication equipments, aircrafts and helicopters are eligible for weighted tax deduction of a sum of equal to one and one-half times of any expenditure incurred on scientific research (not being expenditure in the nature of cost of any land building) as approved by the prescribed authority i.e. Secretary, DSIR. In case of dispute, Secretary, DSIR is also prescribed authority in concurrence with Director General of Income-Tax (Exemption) for deciding cases of R&D expenditure made on Capital Equipment and related R&D activities under Section 35 of Income-Tax Act, 1961 referred by Central Board of Direct Taxes.
A few more incentives introduced by the Government to encourage R&D by industry include write off of revenue and capital expenditure on R&D, weighted tax deduction on sponsored research programmes of industry with National Laboratories/Universities /IITs; accelerated depreciation allowance on plant and machinery set up indigenous technology, custom duty exemption on goods imported for use in Government funded R&D projects, excise duty waiver for 3 years on goods produced based on indigenous technologies and duly patented in any two of the countries out of India, European Union(One Country), USA and Japan.
Scientific & Industrial Research Organizations in the area of Medical Agriculture, Natural and Applied Sciences and Social Sciences recognized by DSIR are eligible for notification under Section 35 (1) (ii)(iii) of I.T Act 1961 and also for availing Custom and Excise duty exemption.
Commercial R&D companies approved by DSIR before 1st April, 2004 are eligible for 10 years tax holidays.
Public Funded R&D Institutions registered by DSIR are eligible for availing custom duty exemption on import of equipment, spares and accessories and consumables as per notification No.51/96-Customs dated July, 23, 1996 and also for availing Central Excise Duty Waiver on purchase of indigenously manufactured items as per notification No. 10/97- Central Excise dated March 1, 1997 for scientific research purposes.
Objectives
The broad objectives are to:
-
Bring in-house R&D into sharper focus;
-
Strengthen R&D infrastructure in industry and
SIROs;
-
Promote R&D initiatives of the industry and SIROs ;
-
Ensure that the contributions made by the in-house R&D centres and SIROs dovetail adequately in the overall
context of technological & industrial development
Fiscal
Incentives
Click here to see the details of Fiscal
Incentives
Checklist
of documents required to be submitted during October for each subsequent year of
the approved period u/s 35 (2AB) of the Income Tax Act
[21 SEP 07]
Guidelines
and Applications Forms
Click here to see the
guidelines and application forms
[18 DEC 07]
Development of an ICT based System for
Industrial R&D Promotion Programme (IRDPP) – Invitation of Tenders
regarding- DSIR [12 APR 07]
Directories
Publication
National R&D Awards
National Awards for R&D Efforts in Industry 2008 -
Last Date Extended to August
14, 2008
[23 JUL 08]
Announcement
Proformae
Announcement Proformae
[23 JUN
08]
Click here for List of National
R&D Award
Winners 2007 [09 OCT 07]
National
Awards for R&D Efforts in Industry 2007 [23 APR 07]
National
Awards for R&D Efforts in Industry 2006
Click here for List of National Award
Winners 2005
Companies due for
Renewal of Recognition
List of Companies due for renewal of recognition of their R&D units beyond
31.3.2007
Update - Contact
/ Mailing Address
Click here for Update - Contact /
Mailing Address Details
For additional information, Contact:
Shri R R Abhyankar
Scientist 'G' and Head (RDI)
Department of Scientific & Industrial Research
Technology Bhawan, New Mehrauli Road
New Delhi-110016
Phone: (011) 26863805
TeleFax: (011) 26960629
E-mail: rra@nic.in
Last Updated: July 23, 2008