CBDT notification 124 of 2026-CBDT · 28 Sept 2026
Official title
notification no. 124 of 2026 cbdt f. no. 203/28/2025/ita ii / so 5327 e notification u/s 45 3 a i r.w.s 45 4 b of the income tax act 2025 in the case of zandu foundation for health care mumbai
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Check the official recordThe Central Government approves Zandu Foundation for Health Care, Mumbai, as a Research Association for scientific research. This approval applies for the tax years 2026-2027 to 2030-2031. The foundation must maintain its status as a Scientific and Industrial Research Organization. It must comply with rule 33 of the Income-tax Rules, 2026. The foundation must prepare a statement in Form No. 15 for each tax year. It must submit this statement to the Director General of Income-tax (Systems) by 31 May following the tax year. The foundation must also provide a donation 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 28th September, 2026 No. 124 of 2026-CBDT
S.O. 5327(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Zandu Foundation for Health Care, Mumbai, (PAN: AAATZ1289L) 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 of the Income-tax Rules, 2026.
This notification shall be effective for the tax years 2026-2027 to 2030-2031.
[F. No. 203/28/2025/ITA-II] INDU BALA, Dy. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
