The Central Board of Direct Taxes (CBDT) has approved the Indian Institute of Health Management Research (IIHMR) in Jaipur for scientific research under the Income-tax Act, 2025. This approval allows donations made to IIHMR for scientific research to be eligible for tax benefits. The approval is subject to IIHMR maintaining its SIRO status and adhering to specific reporting and certification requirements for tax years 2026-2027 to 2030-2031.
MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 28th September, 2026No. 127 of 2026-CBDT
S.O. 5330(E). In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Health Management Research, Jaipur (PAN: AAATI0517J) for Scientific Research under the category of University, college or other institution, for the purposes of section 45(3)(a)(i) of thesaid Act of 2025 and rules 3
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FAQ :
The Indian Institute of Health Management Research (IIHMR), Jaipur has been approved.
The approval is granted under the Income-tax Act, 2025.
IIHMR must maintain its approval as a Scientific and Industrial Research Organization (SIRO), comply with Income-tax Rules 2026 (specifically rules 32 and 34), prepare annual statements in Form No. 15, and provide donation certificates in Form No. 16 to donors.
This notification is effective for the tax years 2026-2027 to 2030-2031.
The statement must be delivered on or before the 31st May, immediately following the tax year in which the donation is received.
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-127-2026-pdf