**Executive Summary**
This notification, issued by the Ministry of Finance on January 27, 2026, approves 'Sikshya O Anusandhan', Bhubaneswar, Odisha, for "Scientific Research" under the category of 'University, college or other institution' for the purposes of Section 35 of the Income-tax Act, 1961. The approval is applicable for Assessment years 2026-27 to 2030-31. 'Sikshya O Anusandhan' must submit statements by May 31st following each financial year.
**Key Points / Main Content**
* **Approval for Scientific Research:**
* 'Sikshya O Anusandhan', Bhubaneswar, Odisha, is approved for “Scientific Research' under the category of ‘University, college or other institution'.
* This approval is under Section 35 of the Income-tax Act, 1961.
* **Applicability Period:**
* The notification applies to Assessment years 2026-27 to 2030-31.
* **Compliance Requirements for 'Sikshya O Anusandhan':**
* Must comply with conditions specified in Rule 5E of the Income-tax Rules, 1962.
* Must prepare a statement under sub-section (1A) of section 35 of the Act for each financial year, as prescribed in Form No.10BD.
* The statement must be delivered to the prescribed income-tax authority on or before the 31st May following the financial year in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules, 1962.
* May deliver a correction statement for rectifying mistakes, or to add, delete or update the information furnished in the statement delivered under sub-section (1A) of section 35 of the Act;
* Must furnish donors with a certificate in Form No. 10BE specifying the donation amount within the time prescribed in Rule 18AB of the Income-tax Rules, 1962.
**Impact Analysis**
**Stakeholder: 'Sikshya O Anusandhan', Bhubaneswar, Odisha**
* **Impact:** Granted approval for "Scientific Research" under specific provisions of the Income-tax Act, subject to compliance.
* **Action Required:**
* Comply with Rule 5E of the Income-tax Rules, 1962.
* Prepare and submit Form No.10BD statement by May 31st following each financial year.
* Furnish donors with a certificate in Form No. 10BE specifying the donation amount.
**Stakeholder: Donors to 'Sikshya O Anusandhan'**
* **Impact:** Eligibility for deductions on donations made to 'Sikshya O Anusandhan' for scientific research, subject to applicable rules.
* **Action Required:** Retain Form No. 10BE received from 'Sikshya O Anusandhan' for claiming deductions in their income tax returns.
**Stakeholder: Income Tax Authorities**
* **Impact:** Responsible for administering and enforcing the provisions of the notification.
* **Action Required:** Process Form No. 10BD statements submitted by 'Sikshya O Anusandhan' and verify donor claims for deductions.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation governing income tax in India, specifically section 35 is relevant here.
Income-tax Rules, 1962: Rules associated with the Income-tax Act, 1961, particularly Rules 5C, 5E and 18AB are pertinent to this notification.
Sikshya O Anusandhan, Bhubaneswar, Odisha: The institution approved for 'Scientific Research' under specific sections of the Income-tax Act, 1961.
Ministry of Finance: The ministry issuing the notification through the Central Board of Direct Taxes.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) ‘जिक्षा ओ अनसु धं ान’ भिु नश्े ि र, ओजडिा अजधजनयम की धारा 35 की उपधारा (1क) के अंतगतड प्रत्येक जित्तीय िर्ड
के जलए प्रपत्र संख्या 10खघ म ें जनधाडठरत जििरण तैयार करेगा और उि जनधाडठरत आयकर प्राजधकारी या ऐस े
प्राजधकारी द्वारा प्राजधकृत व्यजि को उि प्रपत्र म,ें ऐस ेतरीके से सत्याजपत, ऐसे जििरणों को प्रस्ट्तुत करत े हुए, उस
जित्तीय िर्ड के तरु ंत बाि आन े िाली 31 मई को या उससे पहले, जिसमें िान प्राप्त हुआ ह,ै आयकर अजधजनयम,
1962 के जनयम 18कख में 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 िोड़ने, हटान े या अद्यतन करन े के जलए जनधाडठरत
प्राजधकारी को एक सुधार जििरण भी प्रस्ट्तुत कर सकती ह।ै
(iii) ‘जिक्षा ओ अनसु धं ान’ भुिनश्े ि र, ओजडिा, िानकताड को प्रपत्र संख्या 10खग म ें एक प्रमाण पत्र प्रिान करेगा, जिसम ें
िान की राजि का जििरण, जििरण और राजि प्राप्त होन े की जतजथ से जनधाडठरत समय के भीतर दिया िाएगा, िैसा
दक आयकर अजधजनयम, 1962 के जनयम 18कख म ेंजनधाडठरत ह।ै
[अजधसूचना स.ं14/2026/फा. स.ं 203/03/2025/ITA-II]
इंि ुबाला, उप सजचि
यह अजधसूचना आयकर जिभाग के िस्ट्तािज़े पहचान सख्ंया (डीआईएन) ITBA/ADF/F/17/2025-26/1085186119(1)
के साथ िारी की गई ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 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.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
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.
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.