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
Summary: The Central Government has approved Santhigiri Ashram, Thiruvananthapuram for Scientific Research under the category of University, college or other institution under section 45(3)(a)(i) of the Income-tax Act, 2025. The approval has been granted pursuant to section 45(4)(b) and rules 32 and 34 of the Income-tax Rules, 2026. The approval is subject to Santhigiri Ashram continuing to be approved as a Scientific and Industrial Research Organization (SIRO) by the Department of Scientific and Industrial Research, Government of India, during each tax year for which the notification remains effective. The institution is also required to comply with rule 34, prepare the prescribed statement under section 45(4)(a) in Form No. 15 and furnish it to the Director General of Income-tax (Systems) or authorised person by 31 May immediately following the tax year in which the donation is received, in accordance with rule 31. It must also furnish donors a certificate in Form No. 16 specifying the amount of donation. The approval is effective for tax years 2026-2027 to 2030-2031.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 131 of 2026-Income Tax| Dated: 28th September, 2026
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.
2. 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.
