The Central Board of Direct Taxes (CBDT), Ministry of Finance, has released an updated consolidated list of cases approved for scientific research and social science or statistical research, covering approvals issued from 28 September 2026 onwards. The list, last updated on 2 November 2026, contains 11 approvals relating to 10 distinct institutions, recognised for the purposes of the applicable provisions of the Income-tax law.
The approvals have been granted through Notifications No. 122/2026 to 132/2026, dated 28 and 29 September 2026, issued under Section 45(4)(b) of the Income-tax Act, 2025, for the purposes of Section 45(3)(a)(i) or Section 45(3)(a)(ii), as applicable, read with the Income-tax Rules, 2026.
CBDT Grants Approval to Leading Scientific Research Institutions
Through Notifications No. 122/2026 to 127/2026, all dated 28 September 2026, the Central Government has approved six institutions for scientific research purposes. These include Schizophrenia Research Foundation (I), Chennai; Ashoka Trust for Research in Ecology and the Environment, Bengaluru; Zandu Foundation for Health Care, Mumbai; The Voluntary Health Services, Chennai; Bhartiya Sanskriti Darshan Trust, Pune; and Indian Institute of Health Management Research, Jaipur.
Further, through Notification No. 129/2026 dated 28 September 2026, approval has been granted to UPASI Tea Research Foundation, Tamil Nadu, for scientific research.
Similarly, Notification No. 131/2026 dated 28 September 2026 grants approval to Santhigiri Ashram, Thiruvananthapuram, for scientific research, while Notification No. 132/2026 dated 29 September 2026 approves Jai Research Foundation, Valsad, Gujarat, under the category of Research Association for scientific research.
Recognition Extended to Social Science and Statistical Research
The CBDT has also granted approval to institutions engaged in social science and statistical research.
Under Notification No. 128/2026 dated 28 September 2026, Santhigiri Ashram, Thiruvananthapuram, has been approved for research in social science or statistical research under Section 45(3)(a)(ii) of the Income-tax Act, 2025.
Likewise, through Notification No. 130/2026 dated 28 September 2026, the Institute for Financial Management and Research, Chennai, has been approved for research in social science or statistical research.
Notably, Santhigiri Ashram has received two separate approvals covering scientific research and social science or statistical research, respectively.
Approval Valid for Five Consecutive Tax Years
As specified in the respective notifications, the approvals shall remain effective for Tax Years 2026-27 to 2030-31, covering five consecutive tax years.
The recognition is subject to fulfilment of the prescribed statutory conditions, including continued approval as a Scientific and Industrial Research Organisation (SIRO) by the Department of Scientific and Industrial Research, wherever specifically required under the respective notifications.
Mandatory Reporting and Compliance Requirements
The approved institutions are required to comply with the relevant provisions of the Income-tax Rules, 2026, including Rules 31, 32, 33 and 34, as applicable to their respective categories.
The notifications prescribe submission of donation-related statements in Form No. 15 to the Director General of Income-tax (Systems), or the authorised person, on or before 31 May immediately following the tax year in which the donation is received.
Further, the approved institutions are required to issue Form No. 16 to donors, specifying the amount of donation received, in accordance with Rule 31 of the Income-tax Rules, 2026.
Implications for Donors and Research Institutions
The approvals provide statutory recognition to the specified institutions for the purposes of the relevant income-tax provisions governing contributions towards scientific research and social science or statistical research.
Such recognition is relevant for donors seeking deductions in respect of eligible contributions, subject to fulfilment of applicable statutory conditions and documentation requirements.
The five-year approval period also provides regulatory certainty to recognised research institutions, while the prescribed reporting framework supports transparency and accountability in research-related donations.
Legal Reference and Notification Details
The consolidated list covers CBDT Notifications No. 122/2026 to 131/2026 dated 28 September 2026 (S.O. 5325(E) to S.O. 5334(E)) and Notification No. 132/2026 dated 29 September 2026 (S.O. 5353(E)), issued by the Ministry of Finance, Department of Revenue.
Although the consolidated list is titled with reference to Section 35(1)(ii)/(iii) of the Income-tax Act, 1961, the individual Gazette notifications expressly grant approval under the corresponding provisions of Section 45 of the Income-tax Act, 2025.
Key Takeaway: The CBDT’s consolidated update records 11 approvals covering 10 research institutions for Tax Years 2026-27 to 2030-31. These approvals are significant for eligible research institutions and donors, subject to continued statutory compliance, prescribed reporting and fulfilment of the applicable conditions.
The Notifications can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/list-of-cases-approved-under-section-3-1-ii-iii-pdf
