The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has officially notified the approval of Ahmedabad University for carrying out scientific research under Section 35 of the Income-tax Act, 1961.
The approval has been granted under clause (ii) of sub-section (1) of Section 35, read with Rules 5C and 5E of the Income-tax Rules, 1962, categorizing the institution under "University, college or other institution" for the purpose of scientific research.
Validity of Approval
As per Notification No. 23/2026 dated March 20, 2026, the recognition granted to Ahmedabad University will be valid for five assessment years from AY 2026-27 to AY 2030-31.
Key Compliance Conditions for Ahmedabad University
The notification outlines specific compliance requirements that the university must adhere to:
1. Compliance with Rule 5E
Ahmedabad University must strictly follow all conditions prescribed under Rule 5E of the Income-tax Rules, 1962, to retain its approved status.
2. Filing of Donation Statement (Form 10BD)
- The institution is required to file an annual statement of donations received.
- This must be submitted in Form No. 10BD by May 31 following the financial year in which donations are received.
- Filing must comply with Rule 18AB.
Additionally, the university is permitted to file correction statements to rectify errors or update previously submitted information.
3. Issuance of Donation Certificate (Form 10BE)
- A certificate in Form No. 10BE must be issued to donors.
- This certificate will specify the donation amount and must be provided within the prescribed timeline under Rule 18AB.
What This Means for Donors and Institutions
Approval under Section 35 allows donors contributing to approved institutions engaged in scientific research to claim tax deductions, making such contributions more attractive.
With Ahmedabad University now included in the list of approved institutions, donors supporting its research initiatives can avail tax benefits, subject to compliance with applicable provisions.
Official copy of the notification is as follows
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