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The Central Government approves Santhigiri Ashram, Thiruvananthapuram, 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 Ashram must maintain its status as a Scientific and Industrial Research Organization (SIRO) during each tax year. The Ashram must comply with rule 34 of the Income-tax Rules, 2026. It must prepare a statement in Form No. 15 for each tax year and submit it to the Director General of Income-tax (Systems) by 31 May of the following year. The Ashram must also issue a donation certificate in Form No. 16 to donors.
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इिु बाला, उप सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th September, 2026 No. 131 of 2026-CBDT
S.O. 5334(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) 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. 203/42/2025/ITA-II] INDU BALA, Dy. Secy.
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