CBDT Approves IIIT Dharwad for Scientific Research Under Section 45 of Income-tax Act, 2025 vide Notification No. 90 of 2026-Income Tax dated 17 July 2026
CBDT, through Notification No. 90 of 2026-Income Tax dated 17 July 2026, has approved the Indian Institute of Information Technology Dharwad (PAN: AAAAI9526L) for Scientific Research under the category of University, College or other Institution for the purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025, pursuant to Section 45(4)(b) of the Act and Rules 32 and 34 of the Income-tax Rules, 2026. The approval is applicable for the tax years 2026-2027 to 2030-2031, subject to the institution complying with Rule 34, preparing and furnishing the statement under Section 45(4)(a) in Form No. 15 to the Director General of Income-tax (Systems) or the authorised person on or before 31 May following the relevant tax year in accordance with Rule 31, and issuing a donation certificate to the donor in Form No. 16 in accordance with Rule 31.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 90 of 2026-Income Tax | Dated: 17th July, 2026
S.O. 3934(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Information Technology Dharwad (PAN: AAAAI9526L) 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 Information Technology Dharwad 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:
ii. 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. 203/23/2025/ITA-II]
INDU BALA, Dy. Secy.
