Summary: The Central Board of Direct Taxes has issued Notification No. 119 of 2026-CBDT dated 14th September, 2026, approving the Indian Institute of Technology, Roorkee (PAN: AAAU0033R) for Scientific Research under the category of University, college or other institution. The approval has been granted in pursuance of section 45(4)(b) of the Income-tax Act, 2025, for the purposes of section 45(3)(a)(i) of the said Act and rules 32 and 34 of the Income-tax Rules, 2026. The notification applies to IIT Roorkee for the tax years 2026-2027 to 2030-2031, subject to specified conditions. The institution is required to comply with the conditions specified in rule 34 of the Income-tax Rules, 2026. It must also prepare a statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No. 15 and deliver or cause it to be delivered to the Director General of Income-tax (Systems) or the person authorised by him on or before 31st May immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income-tax Rules, 2026. Further, IIT Roorkee is required to furnish the donor with a certificate in Form No. 16 specifying the amount of donation in accordance with rule 31 of the Income-tax Rules, 2026. The notification has been issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Notification No. 119 of 2026-Income Tax | Dated: 14th September, 2026
S.O …… (E).- In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Technology, Roorkee (PAN: AAAU0033R) 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.
2. This notification shall be applicable to the Indian Institute of Technology, Roorkee 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 31 st 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 lncome-tax Rules, 2026.
[No. 203/32/2025/ITA-II]
(Indu Bala)
Deputy Secretary to the Government of India.
