Forms › Scientific Research & Deductions › Form 16

Form 16 — Certificate of donation made to research associations

New form Compiled — pending CBDT Appendix III cross-check B · Scientific Research & Deductions
New form — no earlier equivalent. Form 16 is introduced under the Income-tax Act, 2025.
New form numberForm 16
Old form number— none (new form) —
Act 2025 reference45(4)(a)
CategoryB · Scientific Research & Deductions
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 16?

Form 16 is the Income-tax Act, 2025 form titled “Certificate of donation made to research associations”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier 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 16, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 16 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

Is Form 16 a new form?

Form 16 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Certificate of donation made to research associations.

From when does Form 16 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...
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

💬 Ask our CA on WhatsApp
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.