The Central Board of Direct Taxes (CBDT) has approved the Sir Ganga Ram Trust Society in Delhi for tax benefits related to scientific research. This recognition, valid for five tax years from 2026-27 to 2030-31, allows the trust to receive donations that qualify for tax deductions under the Income-tax Act, 2025. The approval is subject to the trust adhering to specific compliance requirements, including furnishing statements and issuing certificates to donors.
The Central Board of Direct Taxes (CBDT) has notified the approval of Sir Ganga Ram Trust Society, Delhi , as an institution eligible for scientific research benefits under the Income-tax Act, 2025. The approval has been granted by the Central Government through a notification issued on August 10, 2026.
The recognition has been granted under Section 45(3)(a)(i) read with Section 45(4)(b) of the Income-tax Act, 2025 and the relevant provisions of the Income-tax Rules, 2026. The notification reco
The Sir Ganga Ram Trust Society has been approved as an institution eligible for scientific research tax benefits under the Income-tax Act, 2025.
The approval is valid for five tax years, from Tax Year 2026-27 to Tax Year 2030-31.
The trust must comply with Rule 34 of the Income-tax Rules, 2026, furnish a statement in Form No. 15 annually, and issue a certificate in Form No. 16 to donors.
Both the Sir Ganga Ram Trust Society, by potentially receiving more funding, and donors, who may avail themselves of tax benefits on their contributions, are expected to benefit.
The approval aims to strengthen funding support for scientific research initiatives and encourage contributions from donors supporting research-oriented institutions, aligning with the government's goal of promoting scientific research and innovation.
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