Approval of Indian Institute for Human Settlements for Social Science or Statistical Research

इिु बाला, उप सजचि

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th July, 2026 No. 76 of 2026-CBDT

S.O. 3654(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute for Human Settlements, Bangaluru (PAN: AACCI0088F) for research in Social Science or Statistical Research 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.

2. This notification shall be applicable to the Indian Institute for Human Settlements, Bangalore for the tax years 2026-2027 to 2030-2031, subject to the conditions that 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.

[F. No. 203/46/2025/ITA-II] INDU BALA, Dy. Secy.

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