DSIR Eligibility Criteria

Standard Metrics

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.