Fiscal Incentives for Scientific Research (FI)


  • Office Order No. IRDPP-Fl0Misc/6/2024-Fl-DSIR dated 30th May, 2024   (Download 901KB)pdf 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)pdf 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.


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.

  • Approval u/s 35(2AB) of Income Tax Act of 1961


  Application form and guidelines for 3 years Excise Duty waiver on patented goods (Download 366KB)pdf [ 28/2/2014 ]

Technical Reports:


"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
E-mail: pkdutta[at]nic[dot]in

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
E-mail: narender[dot]gupta[at]nic[dot]in

On this website in all email addresses [at] = @ and [dot] = .

Last Updated : 30/05/2024