The Central Board of Direct Taxes, through Notification No. 111 of 2026-Income Tax dated 10 August 2026, approved Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research under the category of university, college or other institution, for purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025 and Rules 32 and 34 of the Income-tax Rules, 2026, pursuant to Section 45(4)(b). The approval applies for tax years 2026-2027 to 2030-2031, subject to specified conditions. The Society must comply with Rule 34, prepare a statement under Section 45(4)(a) in Form No. 15 for each tax year and deliver 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 Form No. 16 certificate specifying the donation amount.
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Notification No. 111 of 2026-Income Tax |Dated: 10th August, 2026
S.O.(E). — In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) 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 Sir Ganga Ram Trust Society, Delhi for the tax years 2026-2027 to 2030-2031, subject to the conditions that itshall—
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′ 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.
[No. 203/31/2025/ITA-II]
(Indu Bala)
Deputy Secretary to the Government of India.
