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MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 28th September, 2026No. 129 of 2026-CBDT S.O. 5332(E). In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves UPASI Tea Research Foundation, Tamil Nadu (PAN: AAATU0634L) 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 ru
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FAQ :
The notification approves the UPASI Tea Research Foundation for Scientific Research as an 'Other Institution' under the Income-tax Act, 2025.
The UPASI Tea Research Foundation, located in Tamil Nadu, has been approved.
The foundation must continue to be approved as a Scientific and Industrial Research Organization (SIRO), comply with Income-tax Rules 32 and 34, and submit specific statements and certificates for donations.
This notification is effective for the tax years 2026-2027 to 2030-2031.
The foundation must prepare a statement in Form No. 15 and furnish a certificate in Form No. 16 to the donor.
The statement in Form No. 15 must be delivered on or before the 31st May, immediately following the tax year in which the donation is received.
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Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-129-2026-pdf