Approval of Santhigiri Ashram for Scientific Research
CBDT notification 131 of 2026-CBDT · 28 Sept 2026
Official title
notification no. 131 of 2026 cbdt f. no. 203/42/2025/ita ii / so 5334 e notification u/s 45 3 a i r.w.s 45 4 b of the income tax act 2025 in the case of santhigiri ashram thiruvananthapuram
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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.
What you must do
- Maintain status as a Scientific and Industrial Research Organization (SIRO).
- Comply with rule 34 of the Income-tax Rules, 2026.
- Submit Form No. 15 to the Director General of Income-tax (Systems) by 31 May following the tax year.
Document text
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 applicable to the Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P), subject to the conditions that:
- (A) Santhigiri Ashram, Thiruvananthapuram 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. 203/42/2025/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.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 28 Sept 2026
- Document number
- 131 of 2026-CBDT
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax