The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued four separate Notifications — Nos. 66, 67, 68, and 69 of 2026-CBDT, all dated 30th May, 2026 — approving four reputed research institutions for Scientific Research under the category of ‘University, college or other institution’, in exercise of powers conferred under Section 45(4)(b) of the Income-tax Act, 2025. The approvals are valid for tax years 2026-2027 to 2030-2031.
Legal Framework:
The approvals have been granted under Section 45(4)(b) of the newly enacted Income-tax Act, 2025, for the purposes of Section 45(3)(a)(i) of the said Act, read with Rules 32 and 34 of the Income-tax Rules, 2026. Approved institutions are eligible to receive donations for scientific research, and donors contributing to these institutions can claim deductions under Section 45(3)(a)(i) of the Income-tax Act, 2025.
Details of the Four Notifications:
| S.No. | Notification No. & S.O. No. | Date | Institution Approved | Location | PAN | Category | Approval Period |
| 1. | No. 66/2026-CBDT | S.O. 2749(E) | 30th May, 2026 | Ramakrishna Mission Vidyamandira, (under Ramakrishna Mission, Belur Math) | Howrah, West Bengal | AAAAR1077P | University, College or Other Institution | TY 2026-27 to 2030-31 |
| 2. | No. 67/2026-CBDT | S.O. 2750(E) | 30th May, 2026 | Regional Centre for Biotechnology | Faridabad, Haryana | AAAAR9016J | University, College or Other Institution | TY 2026-27 to 2030-31 |
| 3. | No. 68/2026-CBDT | S.O. 2751(E) | 30th May, 2026 | S. Nijalingappa Sugar Institute | Belgaum, Karnataka | AAATK6236C | University, College or Other Institution | TY 2026-27 to 2030-31 |
| 4. | No. 69/2026-CBDT | S.O. 2752(E) | 30th May, 2026 | National Institute of Advanced Studies | Bangalore, Karnataka | AAATN2269A | University, College or Other Institution | TY 2026-27 to 2030-31 |
Conditions Applicable to All Approved Institutions:
The approvals under all four notifications are subject to the following conditions as specified therein:
- The institution must comply with the conditions specified in Rule 34 of the Income-tax Rules, 2026.
- The institution must prepare a statement under Section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No. 15 and deliver the same to the Director General of Income-tax (Systems) or the person authorised by him on or before 31st May, immediately following the tax year in which the donation is received, in accordance with Rule 31 of the Income-tax Rules, 2026.
- The institution must furnish to the donor a certificate in Form No. 16 specifying the amount of donation, in accordance with Rule 31 of the Income-tax Rules, 2026.
Significance of the Notifications:
These notifications reflect the Government’s continued commitment to promoting scientific research and advanced studies in India under the new income-tax framework. The approved institutions span diverse fields — from cultural and educational research (Ramakrishna Mission Vidyamandira), cutting-edge biotechnology (Regional Centre for Biotechnology, Faridabad), agricultural and sugar technology research (S. Nijalingappa Sugar Institute, Belgaum), to interdisciplinary advanced studies (National Institute of Advanced Studies, Bangalore). The five-year approval window (2026-27 to 2030-31) provides funding certainty and stability to these institutions.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/CBDT-Notifications-66-to-69-2026.pdf
