The Central Board of Direct Taxes (CBDT) has approved the International Institute of Bio Technology and Toxicology in Tamil Nadu for scientific research under the Income-tax Act, 2025. This approval designates the institute as a Research Association and is valid for the tax years 2026-2027 to 2030-2031. The institute must adhere to specific conditions, including complying with Income-tax Rules, preparing annual statements in Form No. 15, and issuing donation certificates in Form No. 16 to donors.
MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 21st August, 2026No. 115 of 2026-CBDT
S.O. 4628(E). In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the International Institute of Bio Technology and Toxicology, Tamil Nadu (PAN: AAATF0061E) for Scientific Research under the category of Research Association, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 33
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FAQ :
The International Institute of Bio Technology and Toxicology, Tamil Nadu has been approved by the CBDT.
The institute is approved for Scientific Research under the category of Research Association for the purposes of the Income-tax Act, 2025.
This approval is applicable for the tax years 2026-2027 to 2030-2031.
The institute must comply with rule 33 of the Income-tax Rules, 2026, prepare annual statements in Form No. 15 by 31st May, and furnish donation certificates in Form No. 16 to donors.
The PAN of the International Institute of Bio Technology and Toxicology is AAATF0061E.
Source : https://www.incometaxindia.gov.in/documents/d/guest/en_notification_115-pdf