The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has notified the Indian Institute of Technology, Roorkee (IIT Roorkee) as an approved institution for Scientific Research under the category of “University, college or other institution” for the purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025.
Notification No. 119 of 2026-CBDT: The approval has been granted by the Central Government through Notification No. 119 of 2026-CBDT dated September 14, 2026, in pursuance of the powers conferred under Section 45(4)(b) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026.
IIT Roorkee approved for Scientific Research: The notification specifically approves the Indian Institute of Technology, Roorkee, bearing PAN AAALI0033R, for Scientific Research under the category of University, college or other institution for the purposes specified under Section 45(3)(a)(i) of the Income-tax Act, 2025.
Approval valid for five tax years: The notification will apply to IIT Roorkee for the tax years 2026-27 to 2030-31, subject to fulfilment of the conditions prescribed by the Central Government.
Compliance with Rule 34 mandatory: As one of the conditions of approval, IIT Roorkee will be required to comply with the conditions specified under Rule 34 of the Income-tax Rules, 2026.
Annual statement to be filed in Form No. 15: IIT Roorkee will also be required to prepare a statement under Section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No. 15. The statement is required to be delivered, or caused to be delivered, to the Director General of Income-tax (Systems) or any 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.
Certificate to donor in Form No. 16: The institution is further required to 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.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-no-119-2026-pdf
