The Central Government has approved the Indian Institute for Human Settlements, Bengaluru (PAN: AACC10088F) for undertaking research in Social Science or Statistical Research under the category of University, college or other institution.
The approval has been notified through CBDT Notification No. 76 of 2026 [S.O. 3654(E)], dated 6 July 2026, issued under Section 45(3)(a)(ii) read with Section 45(4)(b) of the Income-tax Act, 2025 and the relevant provisions of the Income-tax Rules, 2026.
The notification will apply for Tax Years 2026-27 to 2030-31, subject to fulfilment of prescribed conditions. The Institute is required to comply with the conditions specified in Rule 34 of the Income-tax Rules, 2026.
Further, for each Tax Year, the Institute must prepare and submit the prescribed statement in Form No. 15 under Section 45(4)(a) of the Income-tax Act, 2025 to the Director General of Income-tax (Systems) or an authorised person, on or before 31 May immediately following the Tax Year in which the donation is received.
The Institute must also furnish donors with a certificate in Form No. 16, specifying the amount of donation, in accordance with Rule 31 of the Income-tax Rules, 2026.
The approval provides statutory recognition to the Institute for eligible research activities while ensuring compliance, transparency and prescribed donor-reporting requirements.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/CBDT-Notification-No.-76-2026.pdf
