Notification u/s 45(3)(a)(ii) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Santhigiri Ashram, Thiruvananthapuram SEO Title: CBDT Approves Santhigiri Ashram for Social Science or Statistical Research Summary: The Central Board of Direct Taxes has approved Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) for research in social science or statistical research under the category of university, college or other institution. The approval has been granted under section 45(4)(b) of the Income-tax Act, 2025, for the purposes of section 45(3)(a)(ii), read with 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 must comply with rule 34 and prepare a statement under section 45(4)(a) in Form No. 15 for every tax year in which the donation is received. The statement is required to be delivered to the Director General of Income-tax (Systems) or the authorised person by 31 May immediately following the relevant tax year, in accordance with rule 31. The institution must also furnish the donor a certificate in Form No. 16 specifying the amount of donation. The approval is effective for tax years 2026-2027 to 2030-2031. Rule 31 prescribes the statement and donor-certificate requirements, while rule 34 governs conditions applicable to approved universities, colleges and other institutions.
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)
Notification No. 128 of 2026-Income Tax | Dated: 28th September, 2026
S.O. 5331(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 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 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. 203/36/2025/ITA-II]
INDU BALA, Dy. Secy.
