Forms › Scientific Research & Deductions › Form 12

Form 12 — Report by prescribed authority to Chief Commissioner regarding the company

Compiled — pending CBDT Appendix III cross-check B · Scientific Research & Deductions
Replaces old Form 3CL. Under the Income-tax Act, 2025, this compliance now uses Form 12.
New form numberForm 12
Old form number3CL
Act 2025 reference45(2)
CategoryB · Scientific Research & Deductions
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 12?

Form 12 is the Income-tax Act, 2025 form titled “Report by prescribed authority to Chief Commissioner regarding the company”. It replaces the earlier Form 3CL used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Scientific Research & Deductions category and relates to Section 45 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 12, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 12 is governed under Section 45 of the Income-tax Act, 2025.
📖 Read Section 45 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3CL?

Under the Income-tax Act, 2025, old Form 3CL is replaced by Form 12 — Report by prescribed authority to Chief Commissioner regarding the company. It applies to Tax Year 2026-27 onwards.

From when does Form 12 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 5 (was 3AF)
Statement regarding preliminary expenses incurred
Form 6 (was 3AE)
Audit report for deduction of preliminary expenses / prospec...
Form 7 (was 3CG)
Application for approval of a scientific research programme
Form 8 (was 3CH)
Order of approval of a scientific research programme
Form 9 (was 3CI)
Receipt of payment for carrying out scientific research
Form 10 (was 3CJ)
Report by prescribed authority to Chief Commissioner re scie...
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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.