CBDT Approves The Voluntary Health Services, Chennai for Scientific Research under the Income-tax Act, 2025

Last updated: 05 October 2026

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The Central Board of Direct Taxes (CBDT) has approved The Voluntary Health Services, Chennai, as an institution for scientific research under the Income-tax Act, 2025. This approval allows them to be recognised for specific tax purposes. The approval is valid for the tax years 2026-2027 to 2030-2031, provided that the organisation maintains its SIRO status and adheres to specific reporting and certification requirements.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th September, 2026
No. 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 rules 32 and 34 of the Income-tax Rules, 2026.

2. This notification shall be applicable to The Voluntary Health Services, (PAN: AAAAT0017H), subject to the conditions that:

(A) The Voluntary Health Services, Chennai continues to be approved as Scientific and Industrial Research Organization (SIRO) by Department of Scientific and Industrial Research, Government of India during each of the Tax years for which this notification is effective.
(B) 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 31st 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 Income-tax Rules, 2026.

This notification shall be effective for the tax years 2026-2027 to 2030-2031.

[F. No. 203/30/2025/ITA-II]
INDU BALA, Dy. Secy.

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.