The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued a series of notifications dated 28 September 2026 approving several recognised research institutions for the purposes of Section 45(3) of the Income-tax Act, 2025. The notifications cover institutions engaged in scientific research, research in social science or statistical research, and also an institution approved under the separate provisions of Section 45(3)(b).
The approvals are significant for the tax treatment of eligible donations/contributions made for research purposes under the new Income-tax Act, 2025. The approvals are subject to continued fulfilment of the statutory conditions and the requirements prescribed under the Income-tax Rules, 2026.
Schizophrenia Research Foundation, Chennai – Notification No. 122/2026-CBDT
Vide Notification No. 122 of 2026-CBDT [S.O. 5325(E)], the Central Government has approved Schizophrenia Research Foundation (I), Chennai (PAN: AABTS1181R) for Scientific Research as an “other institution” under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i) read with Section 45(4)(b) of the Income-tax Act, 2025.
The approval is subject, inter alia, to the institution continuing to remain approved as a Scientific and Industrial Research Organisation (SIRO) by the Department of Scientific and Industrial Research during the relevant tax years. The notification is effective for Tax Years 2026-27 to 2030-31.
Ashoka Trust for Research in Ecology and the Environment, Bengaluru – Notification No. 123/2026-CBDT
Vide Notification No. 123 of 2026-CBDT [S.O. 5326(E)], Ashoka Trust for Research in Ecology and the Environment (ATREE), Bengaluru (PAN: AAATA3176D) has been approved for Scientific Research as an “other institution” under the category of University, college or other institution for the purposes of Section 45(3)(a)(i).
The approval remains subject to ATREE continuing to hold its SIRO recognition and complying with the applicable provisions of the Income-tax Rules, 2026. The notification is effective for Tax Years 2026-27 to 2030-31.
Zandu Foundation for Health Care, Mumbai – Notification No. 124/2026-CBDT
Vide Notification No. 124 of 2026-CBDT [S.O. 5327(E)], the Government has approved Zandu Foundation for Health Care, Mumbai (PAN: AAATZ1289L) for Scientific Research under the category of “Research Association”, for the purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025.
The institution is required to continue its SIRO recognition and comply with the conditions prescribed under Rule 33 and other applicable provisions of the Income-tax Rules, 2026. The approval applies for Tax Years 2026-27 to 2030-31.
The Voluntary Health Services, Chennai – Notification No. 125/2026-CBDT
Vide Notification No. 125 of 2026-CBDT [S.O. 5328(E)], The Voluntary Health Services, Chennai (PAN: AAAT0017H) has been approved for Scientific Research as an “other institution” under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i).
The approval is effective for Tax Years 2026-27 to 2030-31, subject to continued SIRO recognition and fulfilment of the prescribed compliance requirements.
Bhartiya Sanskriti Darshan Trust, Pune – Notification No. 126/2026-CBDT
Vide Notification No. 126 of 2026-CBDT [S.O. 5329(E)], Bhartiya Sanskriti Darshan Trust, Pune (PAN: AAATB1169R) has been approved for Scientific Research under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i).
The notification will remain effective for Tax Years 2026-27 to 2030-31, subject to the institution continuing to be recognised as a SIRO and complying with the Income-tax Rules, 2026.
Indian Institute of Health Management Research, Jaipur – Notification No. 127/2026-CBDT
Vide Notification No. 127 of 2026-CBDT [S.O. 5330(E)], the Indian Institute of Health Management Research, Jaipur (PAN: AAATI0517J) has been approved for Scientific Research under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i).
The approval is effective for Tax Years 2026-27 to 2030-31, subject to continued SIRO approval and compliance with the specified rules.
Santhigiri Ashram, Thiruvananthapuram – Social Science / Statistical Research – Notification No. 128/2026-CBDT
Vide Notification No. 128 of 2026-CBDT [S.O. 5331(E)], Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) has been approved for Research in Social Science or Statistical Research under the category of University, college or other institution, for the purposes of Section 45(3)(a)(ii) of the Income-tax Act, 2025.
The approval is effective for Tax Years 2026-27 to 2030-31, subject to compliance with the conditions prescribed under the Income-tax Rules, 2026.
UPASI Tea Research Foundation, Tamil Nadu – Notification No. 129/2026-CBDT
Vide Notification No. 129 of 2026-CBDT [S.O. 5332(E)], UPASI Tea Research Foundation, Tamil Nadu (PAN: AAATU0634L) has been approved for Scientific Research as an “other institution” under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i).
The notification is applicable for Tax Years 2026-27 to 2030-31, subject to continuing SIRO status and prescribed compliances.
Institute for Financial Management and Research, Chennai – Notification No. 130/2026-CBDT
Vide Notification No. 130 of 2026-CBDT [S.O. 5333(E)], the Institute for Financial Management and Research, Chennai (PAN: AAATI2605P) has been approved for Research in Social Science or Statistical Research as an “other institution” under the category of University, college or other institution, for the purposes of Section 45(3)(a)(ii).
The approval is effective for Tax Years 2026-27 to 2030-31, subject to the institution fulfilling the prescribed statutory and regulatory conditions.
Santhigiri Ashram, Thiruvananthapuram – Scientific Research – Notification No. 131/2026-CBDT
Separately, vide Notification No. 131 of 2026-CBDT [S.O. 5334(E)], Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) has also been approved for Scientific Research under the category of University, college or other institution, for the purposes of Section 45(3)(a)(i).
Thus, Santhigiri Ashram has been notified separately for both Scientific Research as well as Research in Social Science or Statistical Research under the respective clauses of Section 45(3)(a). The scientific research approval is also effective for Tax Years 2026-27 to 2030-31.
Gujarat Cancer Society, Ahmedabad – Approval under Section 45(3)(b) – Notification No. 08/2026
In addition to the above CBDT notifications, the Principal Chief Commissioner of Income Tax (Exemptions), Delhi, vide Notification No. 08/2026 dated 28 September 2026, has approved M/s GCS Foundation (Formerly known as The Gujarat Cancer Society, Ahmedabad), Nr. Chamunda Bridge, Opp. DRM Office, Ahmedabad, and Civil Hospital SO, Ahmedabad, Gujarat-380016, for “Scientific Research” for the purposes of Section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026.
The approval is applicable for five Tax Years from Tax Year 2026-27 to 2030-31.
Common Compliance Framework for Approved Institutions
The notifications prescribe a common compliance architecture for the approved institutions. Broadly, the institutions are required to:
- continue to satisfy the prescribed approval/recognition conditions, including SIRO recognition, wherever applicable;
- comply with Rule 33 or Rule 34, as applicable, of the Income-tax Rules, 2026;
- prepare the prescribed statement under Section 45(4)(a) for each tax year in Form No. 15 and furnish it to the prescribed income-tax authority by 31 May immediately following the tax year in which the donation is received; and
- 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.
