CBDT Approval for Scientific Research under Section 45 of the Income-tax Act, 2025

Last updated: 07 October 2026

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The Central Board of Direct Taxes (CBDT) has approved Santhigiri Ashram in Thiruvananthapuram for scientific research. This approval is granted under Section 45 of the Income-tax Act, 2025, categorising the Ashram as a university, college, or similar institution. The approval is effective for the tax years 2026-2027 to 2030-2031, subject to specific conditions.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th September, 2026
No. 131 of 2026-CBDT

S.O. 5334(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) 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 the Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P),
subject to the conditions that:

(A) Santhigiri Ashram, Thiruvananthapuram continues to be approved as Scientific and Industrial Research Organization (SIRO) by Department of Scientific and Industrial Research, Government of India during each of the Tax Years for which this notification is effective.

(B) 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 31st 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.

This notification shall be effective for the tax years 2026-2027 to 2030-2031.

[F. No. 203/42/2025/ITA-II]
INDU BALA, Dy. Secy.

FAQ :

Santhigiri Ashram, Thiruvananthapuram has been approved for scientific research.

The approval is granted in pursuance of section 45(4)(b) of the Income-tax Act, 2025.

The Ashram must continue to be approved as a Scientific and Industrial Research Organization (SIRO), comply with rule 34 of the Income-tax Rules, 2026, prepare statements in Form No.15, and furnish certificates in Form No.16 to donors.

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

The PAN of Santhigiri Ashram is AABTS9123P.