The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Notification No. 76 of 2026-CBDT dated 6 July 2026, approving the Indian Institute for Human Settlements, Bengaluru (PAN: AACC10088F) for research in Social Science or Statistical Research under the category of a University, college or other institution.
The approval has been granted pursuant to Section 45(4)(b) of the Income-tax Act, 2025, for the purposes of Section 45(3)(a)(ii) of the said Act and Rules 32 and 34 of the Income-tax Rules, 2026.
The notification shall apply for tax years 2026-27 to 2030-31, subject to compliance with the prescribed conditions. The institution is required, inter alia, to comply with Rule 34, prepare and furnish the prescribed statement in Form No. 15, and issue donors a certificate in Form No. 16 specifying the amount of donation in accordance with the applicable rules.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-76-2026-pdf
