CBDT Notifies Approval of G.S.L. Medical College and General Hospital, Rajahmundry, for Scientific Research under Section 35 of Income-tax Act

The Central Board of Direct Taxes (CBDT), vide Notification No. 21/2026 dated March 18, 2026, has granted approval to G.S.L. Medical College and General Hospital, Rajahmundry, Andhra Pradesh, under the aegis of G.S.L. Trust, for the purposes of scientific research under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962.

The institution has been approved under the category of “University, college or other institution” to undertake scientific research activities eligible for weighted tax benefits under the Act. This approval will be applicable for Assessment Years 2026–27 to 2030–31, subject to compliance with prescribed conditions.

As per the notification, G.S.L. Trust, Rajahmundry, shall adhere to the conditions specified under Rule 5E of the Income-tax Rules, 1962. The institution is required to maintain proper documentation and submit annual statements of donations received for scientific research in Form No. 10BD within the prescribed timeline. Additionally, it must furnish certificates of donation to donors in Form No. 10BE, ensuring transparency and accountability in the utilization of funds.

The notification also provides for the filing of correction statements, enabling rectification or updating of information furnished earlier, thereby ensuring accuracy in reporting.

This recognition is aimed at promoting scientific research and encouraging contributions towards research institutions by providing tax incentives to donors. The move is expected to strengthen the research ecosystem in the medical and academic sectors.

The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/CBDT-Notification-No.-21-2026.pdf