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The Central Government approves the Indian Institute of Technology, Roorkee for scientific research. This approval applies to the tax years 2026-2027 through 2030-2031. The institution must comply with rule 34 of the Income-tax Rules, 2026. The institution must prepare a statement in Form No.15 for each tax year. It must deliver this statement to the Director General of Income-tax (Systems) by 31 May following the tax year of donation receipt. The institution must also furnish a certificate in Form No.16 to each donor.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 14th September, 2026 [No. 119 of 2026-CBDT]
S.O. 5063(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Technology, Roorkee (PAN: AAALI0033R) for Scientific Research 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.
[F. No. 203/32/2025/ITA-II] INDU BALA, Deputy Secy.
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