CBDT Approves 11 Leading Institutions for Scientific and Social Science Research; Donations Covered for Tax Years 2026-27 to 2030-31

The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued a consolidated list of institutions approved for scientific, social science and statistical research for the period beginning April 1, 2026 till date. The list, captioned with reference to approvals under erstwhile Section 35(1)(ii)/(iii) of the Income-tax Act, 1961, contains 11 approved institutions, with the respective notifications now issued under the corresponding provisions of Section 45 of the Income-tax Act, 2025. All the approvals covered in the compilation are valid for Tax Years 2026-27 to 2030-31.

Four Institutions Approved through Notifications No. 66 to 69/2026

Vide Notification No. 66 of 2026-CBDT dated May 30, 2026, the Central Government has approved Ramakrishna Mission Vidyamandira, Howrah (PAN: AAAAR1077P) for Scientific Research under the category of University, college or other institution. The approval has been granted under Section 45(4)(b) 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, and shall apply for Tax Years 2026-27 to 2030-31.

Similarly, CBDT has approved Regional Centre for Biotechnology, Faridabad, Haryana (PAN: AAAAR9016J) vide Notification No. 67/2026, S. Nijalingappa Sugar Institute, Belgaum (PAN: AAATK6236C) vide Notification No. 68/2026, and National Institute of Advanced Studies, Bangalore (PAN: AAATN2269A) vide Notification No. 69/2026, all dated May 30, 2026. These institutions have been approved for Scientific Research under the same category and for the same five-tax-year period from 2026-27 to 2030-31.

University of Hyderabad and Public Health Foundation of India Approved

Vide Notification No. 71 of 2026-CBDT dated June 25, 2026, the Central Government has approved the University of Hyderabad (PAN: AAAAU8109M) for Scientific Research under the category of University, college or other institution for purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025. The approval applies from Tax Year 2026-27 to Tax Year 2030-31.

On the same date, CBDT issued Notification No. 72 of 2026-CBDT, approving the Public Health Foundation of India, Delhi (PAN: AABAP4445L) for Scientific Research for Tax Years 2026-27 to 2030-31, subject to the prescribed statutory conditions.

Indian Institute for Human Settlements Approved for Social Science or Statistical Research

A notable approval has been granted to the Indian Institute for Human Settlements, Bengaluru (PAN: AACCI0088F) vide Notification No. 76 of 2026-CBDT dated July 6, 2026. Unlike the approvals for Scientific Research, IIHS has been specifically approved for research in Social Science or Statistical Research under Section 45(3)(a)(ii) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026. Its approval is also valid for Tax Years 2026-27 to 2030-31.

IIIT Dharwad Approved for Scientific Research

Vide Notification No. 90 of 2026-CBDT dated July 17, 2026, the Central Government has approved the Indian Institute of Information Technology, Dharwad (PAN: AAAAI9526L) for Scientific Research under the University, college or other institution category. The approval is effective for Tax Years 2026-27 to 2030-31.

Sir Ganga Ram Trust Society Receives Five-Year Scientific Research Approval

CBDT, vide Notification No. 111 of 2026-CBDT dated August 10, 2026, has approved Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research under Section 45(3)(a)(i) of the Income-tax Act, 2025. The notification applies for Tax Years 2026-27 to 2030-31 and is subject to Rules 32 and 34 of the Income-tax Rules, 2026.

International Institute of Bio Technology and Toxicology Approved as Research Association

Vide Notification No. 115 of 2026-CBDT dated August 21, 2026, the International Institute of Bio Technology and Toxicology, Tamil Nadu (PAN: AAATF0061E) has been approved for Scientific Research under the category of Research Association. Unlike the University/college/institution approvals, this notification operates for purposes of Section 45(3)(a)(i) read with Rules 32 and 33 of the Income-tax Rules, 2026. The approval remains applicable for Tax Years 2026-27 to 2030-31.

IIT Roorkee Added to List through Notification No. 119/2026

Most recently, vide Notification No. 119 of 2026-CBDT dated September 14, 2026, the Central Government has approved the Indian Institute of Technology, Roorkee (PAN: AAALI0033R) for Scientific Research under the category of University, college or other institution. The approval has been granted under Section 45(4)(b) for purposes of Section 45(3)(a)(i) and shall apply for Tax Years 2026-27 to 2030-31.

Uniform Compliance Requirements for Approved Institutions

The notifications prescribe broadly uniform compliance requirements. The approved institution is required to comply with the applicable conditions under Rule 34, or Rule 33 in the case of the Research Association; prepare the prescribed statement under Section 45(4)(a) for every relevant tax year in Form No. 15; furnish the same to the Director General of Income-tax (Systems) or authorised person on or before May 31 immediately following the tax year in which the donation is received; and provide the donor with a certificate in Form No. 16 specifying the amount of donation in accordance with Rule 31 of the Income-tax Rules, 2026.

Complete List of CBDT Research Approvals

The consolidated CBDT list confirms that all 11 cases stand approved, with no rejection reflected in the document.

The List can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/list-of-cases-approved-under-section-35-1-ii-iii-of-the-i-t-act-1961-pdf