The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued Notification No. 71 of 2026-CBDT and Notification No. 72 of 2026-CBDT, both dated June 25, 2026, approving the University of Hyderabad and the Public Health Foundation of India (PHFI), Delhi, respectively, for the purposes of scientific research under the provisions of the Income-tax Act, 2025.
The notifications have been issued in exercise of the powers conferred under Section 45(4)(b) of the Income-tax Act, 2025, read with Section 45(3)(a)(i) and Rules 32 and 34 of the Income-tax Rules, 2026. The approvals recognize both institutions under the category of University, College or Other Institution eligible for scientific research-related tax benefits.
Institutions Approved
Under the notifications, the following institutions have been granted approval for scientific research purposes:
- University of Hyderabad – Approved vide Notification No. 71 of 2026-CBDT.
- Public Health Foundation of India (PHFI), Delhi – Approved vide Notification No. 72 of 2026-CBDT.
Period of Validity
The approvals granted to both institutions shall remain valid for the Tax Years 2026-27 to 2030-31, enabling eligible donors to avail benefits in accordance with the provisions of the Income-tax Act, 2025.
Conditions for Approval
The approvals are subject to compliance with the prescribed statutory conditions, including:
- Compliance with the provisions specified under Rule 34 of the Income-tax Rules, 2026.
- Preparation and filing of Form No. 15 under Section 45(4)(a) for every tax year, to be submitted to the Director General of Income-tax (Systems) or the authorised officer on or before 31 May immediately following the tax year in which the donation is received.
- Issuance of Form No. 16 to donors specifying the amount of donation, in accordance with Rule 31 of the Income-tax Rules, 2026.
Objective of the Notifications
These approvals are intended to facilitate scientific research by extending tax recognition to eligible institutions, thereby encouraging philanthropic contributions towards research and innovation. The notifications also ensure a standardized compliance framework for institutions receiving eligible donations under the Income-tax Act, 2025.
Notification Details
- Notification No. 71 of 2026-CBDT (S.O. 3454(E)) – Approval granted to the University of Hyderabad for Scientific Research.
- Notification No. 72 of 2026-CBDT (S.O. 3455(E)) – Approval granted to the Public Health Foundation of India (PHFI), Delhi for Scientific Research.
These notifications come into effect from the date of their publication in the Official Gazette and shall remain applicable for the notified tax years, subject to continued compliance with the prescribed conditions.
