The Central Board of Direct Taxes (CBDT), through Notification No. 71/2026-Income Tax dated 25 June 2026, has approved the University of Hyderabad for Scientific Research under Section 45(3)(a)(i) of the Income-tax Act, 2025. The approval has been granted under Section 45(4)(b) and will remain valid for tax years 2026-27 to 2030-31. The approval is subject to compliance with Rule 34 of the Income-tax Rules, 2026. The University must prepare and submit an annual statement in Form No. 15 to the Director General of Income-tax (Systems) or the authorised person by 31 May following the relevant tax year in which donations are received. Additionally, it must issue donors a certificate in Form No. 16 specifying the amount of donation in accordance with Rule 31 of the Income-tax Rules, 2026. The notification formalizes the University’s eligibility under the prescribed statutory framework.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 71 of 2026-Income Tax | Dated: 25th June, 2026
S.O. 3454(E).— In pursuance to the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the University of Hyderabad (PAN: AAAAU8109M) 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 University of Hyderabad 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. 203/21/2025/ITA-II]
INDU BALA, Dy. Secy.
