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The Central Government approves the Institute for Financial Management and Research, Chennai, as an institution for social science or statistical research. This approval applies for the purposes of section 45(3)(a)(ii) of the Income-tax Act, 2025. The institute must maintain its status as a Scientific and Industrial Research Organization. It must comply with rule 34 of the Income-tax Rules, 2026. The institute 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 donation certificate in Form No. 16 to donors. This notification applies to tax years 2026-2027 through 2030-2031.
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इु
,
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th September, 2026
No. 130 of 2026-CBDT
S.O. 5333(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves Institute for Financial Management and Research, Chennai (PAN: AAATI2605P) for Research in Social Science or Statistical Research as other institution under the category of University, college or other institution, for the purposes of section 45(3)(a)(ii) 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. 203/40/2025/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.
