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The Central Board of Direct Taxes (CBDT) has issued Notification Nos. 71/2026 and 72/2026, both dated 25 June 2026, granting approval to two leading institutions for scientific research under the Income-tax Act, 2025. The approvals have been granted under Section 45(4)(b) of the Income-tax Act, 2
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FAQ :
The University of Hyderabad and the Public Health Foundation of India (PHFI) in Delhi have been approved.
They have been approved under Section 45(4)(b) of the Income-tax Act, 2025, read with Sections 45(3)(a)(i) and Rules 32 and 34 of the Income-tax Rules, 2026.
The approvals are valid for five tax years, from Tax Year 2026-27 to Tax Year 2030-31.
Institutions must comply with Rule 34 of the Income-tax Rules, 2026, furnish an annual statement in Form No. 15 by 31 May, and issue donation certificates in Form No. 16 to donors.
Eligible donations made to these approved institutions can qualify for tax benefits under Section 45 of the Income-tax Act, 2025, subject to applicable provisions.
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