**Executive Summary**
This notification approves Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai, for scientific research under the Income-tax Act, 1961. The approval is valid for assessment years 2026-27 to 2030-31, contingent upon SRIHER adhering to specific conditions outlined in the Income-tax Rules, 1962.
**Key Points / Main Content**
* **Approval for Scientific Research:** Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai, has been approved by the Central Government to be recognized as a 'University, college or other institution' for the purposes of scientific research under Section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962.
* **Applicability Period:** This notification is effective for Assessment Years 2026-27 through 2030-31.
* **Conditions for Approval:**
* SRIHER must comply with the conditions specified in Rule 5E of the Income-tax Rules, 1962.
* SRIHER must prepare and submit an annual statement in Form No. 10BD to the prescribed income-tax authority or an authorized person by May 31st following the financial year in which donations are received. This statement must be verified and contain specified particulars as per Rule 18AB of the Income-tax Rules, 1962.
* SRIHER is permitted to submit a correction statement to rectify errors or update information previously provided.
* SRIHER must provide donors with a certificate in Form No. 10BE, detailing the donation amount, in the prescribed manner and within the stipulated time from the date of receipt of the sum, as per Rule 18AB of the Income-tax Rules, 1962.
**Impact Analysis**
**Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai**
* **Impact:** SRIHER is now formally recognized for its scientific research activities under the Income-tax Act, potentially facilitating donations for research purposes. The institute must now adhere to stringent reporting and certification requirements.
* **Action Required:** SRIHER must ensure strict compliance with the conditions outlined in Rule 5E and Rule 18AB of the Income-tax Rules, 1962, including the preparation and submission of Form No. 10BD and the issuance of Form No. 10BE to donors.
**Donors to SRIHER**
* **Impact:** Donations made to SRIHER for scientific research will now be eligible for deductions under Section 35(1)(ii) of the Income-tax Act, 1961, subject to SRIHER's compliance.
* **Action Required:** Donors should ensure they receive the prescribed certificate (Form No. 10BE) from SRIHER, which will be necessary to claim any tax benefits.
Key Entities Referenced
Income-tax Act, 1961: The primary law governing income tax in India, relevant for its provisions on scientific research deductions.
Income-tax Rules, 1962: Rules that supplement the Income-tax Act, 1961, detailing specific procedures and conditions for various tax provisions, including scientific research.
Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai: The specific institution approved for scientific research purposes under the Income-tax Act and Rules.
Central Board of Direct Taxes: The regulatory body within the Ministry of Finance responsible for administering direct tax laws, including issuing this notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27022026-270553
xxxGIDHxxx
CG-DLxx-ExG-I2D7E0x2x2x0 26-270553
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1032] नई दिल्ली, िुक्रिार, फरिरी 27, 2026/फाल्ग नु 8, 1947
No. 1032] NEW DELHI, FRIDAY, FEBRUARY 27, 2026/PHALGUNA 8, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 फरिरी, 2026
का.आ. 1076(अ).— आयकर जनयमािाली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम, 1961
(1961 का 43) की धारा 35 की उप-धारा (1) के खंड (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार ‘ श्री रामचन्द्द्र
उच्च जिक्षा एि ंअनसु धं ान सस्ट्ं थान,’ (पनै : AAMTS4531L), चन्ने ई को आयकर जनयमािली, 1962 के जनयम 5ग और 5ङ के
साथ पठित आयकर अजधजनयम, 1961 की धारा 35 की उप-धारा (1) के खंड (ii) के प्रयोिनाथ ड‘जिश्वजिद्यालय, महाजिद्यालय
या अन्द्य सस्ट्ं था’ की श्रेणी के अंतगडत ‘िज्ञै ाजनक अनसु धं ान’ हते ुअनुमोदित करती ह।ै
2. यह अजधसूचना मल्ू यांकन िर्ड 2026-27 स े 2030-31 तक जनम्नजलजखत ितों के अधीन लागू होगी ।
(i) ‘श्री रामचन्द्द्र उच्च जिक्षा एि ं अनसु धं ान सस्ट्ं थान’ चेन्नई को आयकर अजधजनयम, 1962 के जनयम 5ङ म ें जनर्िडष्ट ितों
का अनुपालन करना होगा।
1491 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) ‘श्री रामचन्द्द्र उच्च जिक्षा एि ं अनसु धं ान सस्ट्ं थान’ चेन्नई अजधजनयम की धारा 35 की उपधारा (1क) के अंतगडत प्रत्येक
जित्तीय िर्ड के जलए प्रपत्र संख्या 10खघ म ें जनधाडठरत जििरण तैयार करेगा और उि जनधाडठरत आयकर प्राजधकारी या ऐस े
प्राजधकारी द्वारा अजधकृत व्यजि को उि प्रपत्र म,ें ऐस े तरीके स े सत्याजपत, ऐसे जििरणों को प्रस्ट्ततु करते हुए, उस जित्तीय
िर्ड के तरु ंत बाि आन े िाली 31 मई को या उससे पहले, जिसम ें िान प्राप्त हुआ ह,ै आयकर अजधजनयम, 1962 के जनयम
18कख म ें जनधाडठरत अनुसार प्रस्ट्तुत करेगा या प्रस्ट्तुत करिाएगा।
बित े दक ऐसा जिश्वजिद्यालय, महाजिद्यालय या अन्द्य संस्ट्था अजधजनयम की धारा 35 की उपधारा (1क) के तहत
दिए गए जििरण म ें दकसी भी गलती को सुधारन े या उसम ें िानकारी िोड़न,े हटान े या अद्यतन करन े के जलए जनधाडठरत
प्राजधकारी को एक सुधार जििरण भी प्रस्ट्तुत कर सकती ह।ै
(iii) ‘श्री रामचन्द्द्र उच्च जिक्षा एि ं अनसु धं ान सस्ट्ं थान’ चन्ने ई, िानकताड को प्रपत्र संख्या 10खघ में एक प्रमाण पत्र प्रिान
करेगा, जिसम ें िान की राजि का जििरण, जििरण और राजि प्राप्त होने की जतजथ स े जनधाडठरत समय के भीतर दिया िाएगा,
िैसा दक आयकर अजधजनयम, 1962 के जनयम 18कख म ें जनधाडठरत ह।ै
[अजधसूचना स.ं 18/2026/फा. स.ं 203/05/2025/ITA-II]
इंि ुबाला, उप सजचि
यह अजधसूचना आयकर जिभाग के िस्ट्तािेज़ पहचान संख्या (डीआईएन) ITBA/ADF/F/ADF_23/2025-26/
1086644221(1) के साथ िारी की गई ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th February, 2026
S.O. 1076(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 Sri Ramachandra Institute of Higher Education and Research Trust,
Chennai (PAN: AAMTS4531L), 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) Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai shall comply with the
conditions specified in Rule 5E of the Income-tax Rules, 1962.
(ii) Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai 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[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
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) Sri Ramachandra Institute of Higher Education and Research (SRIHER), Chennai 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. 18/2026/F. No. 203/05/2025/ITA-II]
INDU BALA, Dy. Secy.
This notification is issued with Document Identification No. (DIN) ITBA/ADF/F/ADF_23/2025- 26/1086644221(1) of
Income Tax Department.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.