Approval of Sir Ganga Ram Trust Society, Delhi for Scientific Research under the Income-tax Act, 2025

Last updated: 11 August 2026

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The Central Government has approved the Sir Ganga Ram Trust Society, Delhi for scientific research under the Income-tax Act, 2025. This approval allows them to be recognised as an institution for the purposes of specific sections and rules within the Act. The approval is valid for the tax years 2026-2027 through to 2030-2031.

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)

NOTIFICATION
[No. 111l- of 2026-CBDT]

New Delhi, the 10th of August, 2026.

S.O .......... (E). - In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research under the category of university, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 34 of the Income-tax Rules, 2026.

2. This notification shall be applicable to Sir Ganga Ram Trust Society, Delhi for the tax years 2026-2027 to 2030-2031 , subject to the conditions that it shall-

(i) comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;
(ii) prepare statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No.15 and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorised by him on or before the 31 st May, immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income-tax Rules, 2026:
(iii) furnish to the donor, a certificate in Form No.16 specifying the amount of donation in accordance with rule 31 of the Income-tax Rules, 2026.

[No. 203/31/2025/ITA - II]
(Indu Bala)
Deputy Secretary to the Government of India.

FAQ :

The Sir Ganga Ram Trust Society, Delhi has been approved.

The approval is for Scientific Research under the category of university, college or other institution, for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026.

This notification is applicable for the tax years 2026-2027 to 2030-2031.

The organisation must comply with rule 34 of the Income-tax Rules, 2026, prepare a statement in Form No.15 for each tax year and deliver it by 31st May, and furnish a certificate in Form No.16 to the donor.

This notification was issued by the Central Board of Direct Taxes, Ministry of Finance, Government of India.