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The Central Government approves Bhartiya Sanskriti Darshan Trust, Pune, as an institution for scientific research under section 45(3)(a)(i) of the Income-tax Act, 2025. This approval applies to tax years 2026-2027 through 2030-2031. The trust must maintain its status as a Scientific and Industrial Research Organization. The trust must comply with rule 34 of the Income-tax Rules, 2026. The trust 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. The trust must also provide 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 28th September, 2026 No. 126 of 2026-CBDT
S.O. 5329(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Bhartiya Sanskriti Darshan Trust, Pune (PAN: AAATB1169R) 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.
This notification shall be effective for the tax years 2026-2027 to 2030-2031.
[F. No. 203/34/2025/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.
