Approval of The Voluntary Health Services Chennai for Scientific Research

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.

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