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MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 28th September, 2026No. 125 of 2026-CBDT S.O. 5328(E). In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves The Voluntary Health Services, Chennai (PAN: AAAAT0017H) for Scientific Research as other institution 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 rul
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FAQ :
The CBDT has approved The Voluntary Health Services, Chennai, as an 'other institution' for scientific research under the Income-tax Act, 2025.
The PAN of The Voluntary Health Services, Chennai is AAAAT0017H.
The Voluntary Health Services must continue to be approved as a Scientific and Industrial Research Organization (SIRO), comply with Income-tax Rules 2026 (specifically rules 34 and 31), and prepare statements in Form No. 15 for each tax year.
This notification is effective for the tax years 2026-2027 to 2030-2031.
A statement must be prepared in Form No. 15 and delivered by 31st May following the tax year in which the donation is received.
The organisation must furnish a certificate in Form No. 16 to the donor, specifying the amount of donation.
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Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-125-2026-pdf