Quick Summary
MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 28th September, 2026No. 126 of 2026-CBDT S.O. 5329(E). In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Bhartiya Sanskriti Darshan Trust, Pune (PAN: AAATB1169R) 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
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Notice & Circular Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The Bhartiya Sanskriti Darshan Trust, Pune has been approved by the CBDT for scientific research.
The trust has been approved under the Income-tax Act, 2025.
This notification is effective for the tax years 2026-2027 to 2030-2031.
The trust must remain approved as a Scientific and Industrial Research Organization (SIRO), comply with Rule 34 of the Income-tax Rules, 2026, prepare an annual statement in Form No.15, and furnish a certificate in Form No.16 to donors.
The statement in Form No.15 must be delivered on or before the 31st May, immediately following the tax year in which the donation is received.
CAclubindia
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-126-2026-pdf