The Government of India, through the Ministry of Finance (Department of Revenue), has issued Notification No. 23/2026 dated 20th March, 2026, granting approval to The Ahmedabad University, Ahmedabad, Gujarat, for undertaking “Scientific Research” under the category of ‘University, college or other institution’ in terms of 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 approval has been accorded by the Central Government to facilitate eligible donors to avail tax benefits on contributions made towards scientific research activities carried out by the institution.
The notification specifies that the approval shall remain valid for Assessment Years 2026–27 to 2030–31, subject to compliance with prescribed conditions. These include adherence to Rule 5E of the Income-tax Rules, timely furnishing of statements of donations received in Form No. 10BD to the prescribed income-tax authority, and issuance of certificates to donors in Form No. 10BE indicating the amount of donation received. Additionally, the institution is required to ensure proper reporting and may submit correction statements, if necessary, in accordance with Rule 18AB of the Income-tax Rules, 1962.
This approval is aimed at strengthening the ecosystem for scientific research in India by encouraging institutional participation and incentivizing contributions from donors through tax benefits, while ensuring transparency and compliance through structured reporting mechanisms. The notification has been issued with Document Identification Number (DIN) ITBA/ADF/M/ADF/23/2025-26/1087652118(1).
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/CBDT-Notification-No.-23-2026.pdf
