The Central Board of Direct Taxes, under the Ministry of Finance, has issued Notification No. 14/2026 dated 27 January 2026 approving Sikshya O Anusandhan, Bhubaneswar, Odisha, as an eligible institution for “Scientific Research” under section 35(1)(ii) of the Income-tax Act, 1961. This approval applies for Assessment Years 2026-27 to 2030-31 and allows donors to claim deduction for contributions made to the institution, subject to compliance with prescribed conditions. The institution must adhere to Rule 5E of the Income-tax Rules, 1962, and is required to file an annual statement of donations received in Form 10BD by 31 May following the relevant financial year, with provisions for correction statements where necessary. Further, it must issue donation certificates to donors in Form 10BE within the stipulated time. The notification clarifies reporting and certification obligations, reinforcing transparency and compliance for scientific research donations during the approved period.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 14/2026-Income tax | Dated: 27th January, 2026
S.O. 386(E).— In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), the Central Government hereby approves ‘Sikshya O Anusandhan’ (PAN: AABTS1525R), Bhubaneswar, Odisha for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
2. This Notification shall be applicable for Assessment years 2026-27 to 2030-31 subject to the following conditions:
(i) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall comply with the conditions specified in Rule 5E of the Income-tax Rules,1962.
(ii) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall prepare statement under sub-section (1A) of section 35 of the Act for each financial year as prescribed in Form No.10BD and deliver or cause to be delivered to the said prescribed income-tax authority or the person authorised by such authority such statement in such form, verified in such manner, setting forth such particulars on or before the 31st May, immediately following the financial year in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules,1962.
Provided that such university, college or other institution may also deliver to the prescribed authority a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under sub-section (1A) of section 35 of the Act;
(iii) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall furnish to the donor, a certificate in Form No.10BE specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of sum, as prescribed in Rule 18AB of the Income-tax Rules, 1962.
[Notification No. 14/2026/F. No. 203/03/2025/ITA-II]
INDU BALA, Dy. Secy.
This notification is issued with Document Identification No. (DIN) ITBA/ADF/F/17/2025-26/1085186119(1) of Income Tax Department.
