Laws and sections by number or title, due dates, pages, and updates.
The Central Government approves The Voluntary Health Services, Chennai as an institution for scientific research. This approval falls under section 45(3)(a)(i) of the Income-tax Act, 2025. The institution must maintain its status as a Scientific and Industrial Research Organization. It 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. It must also provide a certificate in Form No. 16 to each donor. This approval applies to the tax years 2026-2027 through 2030-2031.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
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.
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.
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.
