DSIR In-House R&D Unit Recognition Eligibility Checklist
To qualify for In-House R&D Unit Recognition from DSIR under the Ministry of Science and Technology, the applicant entity must fulfill defined structural, financial, and personnel parameters.
1. Corporate Identity Requirement
The applicant must be a registered Private Limited (Pvt Ltd) or Public Limited company in India. Limited Liability Partnerships (LLPs), partnership firms, sole proprietorships, or unregistered entities are not eligible for DSIR In-House R&D Recognition and the associated Section 35(2AB) tax benefits.
2. Physical R&D Unit Separation
The R&D unit must be a distinct, physically separated space from the commercial manufacturing or distribution wings of the firm. The unit must have clear layout boundaries, dedicated equipment, and distinct entries.
3. Scientific Staff Qualifications
The unit must employ a minimum of 2 to 3 full-time researchers holding post-graduate degrees (M.Sc., M.Tech, Ph.D.) in relevant fields (such as Genetics, Seed Science, Biotechnology, Agronomy). These personnel must be on the direct payroll of the company, with no commercial manufacturing duties.
4. Separate R&D Financial Accounts
The company must maintain a separate R&D budget and dedicated bank/ledger accounts to track research expenditures (both capital assets and operational expenses). This separation is mandatory for auditing under Form 3CL.
Eligibility Assessment
Connect with our senior DSIR scientific advisors to check your eligibility.