The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has notified the approval of Sir Ganga Ram Trust Society, Delhi, for undertaking Scientific Research under the category of university, college or other institution for the purposes of the Income-tax Act, 2025.
The approval has been notified by the Central Government through Notification No. 111 of 2026-CBDT dated August 10, 2026, issued in pursuance of Section 45(4)(b) of the Income-tax Act, 2025. The notification approves Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research for the purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026.
The approval will remain applicable to the institution for five tax years, from 2026-2027 to 2030-2031, subject to fulfilment of the conditions prescribed by the Government.
Under the notification, Sir Ganga Ram Trust Society is required to comply with the conditions specified under Rule 34 of the Income-tax Rules, 2026 during the period for which the approval remains valid.
The Society will also be required to prepare a statement for each tax year under Section 45(4)(a) of the Income-tax Act, 2025 in Form No. 15. The statement is to be submitted to the Director General of Income-tax (Systems), or a person authorised by him, on or before May 31 immediately following the tax year in which the donation is received, in accordance with Rule 31 of the Income-tax Rules, 2026.
Further, the approved institution will be required to furnish each donor with a certificate in Form No. 16, specifying the amount of donation received, in accordance with Rule 31 of the Income-tax Rules, 2026.
The notification provides the statutory framework for recognition of the institution for Scientific Research while ensuring prescribed reporting and donor-certification requirements are complied with during the approval period.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-111-2026-pdf
