CBDT Approves IIT Roorkee for Scientific Research under Income-tax Act, 2025

Last updated: 15 September 2026

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The Central Board of Direct Taxes (CBDT) has approved the Indian Institute of Technology (IIT) Roorkee for scientific research under the Income-tax Act, 2025. This approval is valid for the tax years 2026-2027 to 2030-2031. IIT Roorkee must adhere to specific conditions, including complying with Income-tax Rules, preparing annual statements, and issuing donation certificates to donors.

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

NOTIFICATION

[No. 119 of 2026-CBDT]

New Delhi, the 14th September, 2026.

S.O .......... (E).- In pursuance of the section 45(4)(b) of the Income-tax Act, 2025 , the Central Government hereby approves the Indian Institute of Technology, Roorkee (PAN:AAAU0033R) 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 Indian Institute of Technology, Roorkee 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 lncome-tax Rules, 2026.

[No. 203/32/2025/ITA-II]
Deputy Secretary to the Government of India.

FAQ :

The Indian Institute of Technology, Roorkee (IIT Roorkee) has been approved for scientific research.

IIT Roorkee has been approved under the Income-tax Act, 2025.

The approval is valid for the tax years 2026-2027 to 2030-2031.

IIT Roorkee must 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 annual statement must be delivered by the 31st May immediately following the tax year in which the donation is received.

IIT Roorkee must furnish a certificate in Form No.16 to the donor, specifying the amount of donation.