The Central Board of Direct Taxes (CBDT) has issued Notification No. 72/2026-Income Tax dated 25 June 2026, approving the Public Health Foundation of India, Delhi for Scientific Research under the category of a University, college, or other institution for the purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025 and Rules 32 and 34 of the Income-tax Rules, 2026. The approval has been granted under Section 45(4)(b) and will remain valid for tax years 2026-27 to 2030-31. The institution must comply with the conditions prescribed under Rule 34, prepare and submit Form No. 15 under Section 45(4)(a) by 31 May following the tax year in which donations are received, and furnish Form No. 16 to donors specifying the donation amount in accordance with Rule 31 of the Income-tax Rules, 2026. The approval remains subject to continued compliance with these statutory requirements.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 72 of 2026-Income Tax| Dated: 25th June, 2026
S.O. 3455(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Public Health Foundation of India, Delhi (PAN: AABAP4445L) 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 Public Health Foundation of India, Delhi 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. 203/22/2025/ITA-II]
INDU BALA, Dy. Secy.
