**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on January 30, 2026, approves Rajalakshmi University Trust, Chennai for ‘Scientific Research' under the category of ‘University, college or other institution' under section 35 of the Income-tax Act. This approval is applicable for assessment years 2026-27 to 2030-31 and is subject to specific conditions. The notification outlines compliance, reporting, and certification requirements for the Trust.
**Key Points / Main Content**
* **Approval:**
* Rajalakshmi University Trust, Chennai (PAN: AABTR3879F) is approved for ‘Scientific Research' under the category of ‘University, college or other institution'.
* **Applicability:**
* The notification applies to assessment years 2026-27 to 2030-31.
* **Compliance Requirements:**
* The Trust must comply with the conditions specified in Rule 5E of the Income-tax Rules, 1962.
* **Reporting Requirements:**
* The Trust must prepare a statement under sub-section (1A) of section 35 of the Act for each financial year in Form No.10BD.
* This statement must be delivered to the prescribed income-tax authority or authorized person, verified, and setting forth particulars on or before the 31st of May immediately following the financial year in which the donation is received, as prescribed in Rule 18AB.
* A correction statement can be delivered for rectification of any mistake or to add, delete or update the information.
* **Certification Requirements:**
* The Trust must furnish to the donor a certificate in Form No.10BE, specifying the amount of donation, containing particulars, and within the timeframe as prescribed in Rule 18AB.
**Impact Analysis**
**Rajalakshmi University Trust, Chennai**
* **Impact:** The Trust is approved for ‘Scientific Research' under section 35 of the Income-tax Act, subject to specific conditions and compliance requirements.
* **Action Required:** Comply with Rule 5E, prepare and submit Form No.10BD annually by May 31st, furnish donation certificates in Form No.10BE to donors.
**Donors to Rajalakshmi University Trust, Chennai**
* **Impact:** Donors may be eligible for tax benefits as the institution is now approved for ‘Scientific Research'.
* **Action Required:** Retain Form No.10BE as proof of donation for claiming tax deductions.
Key Entities Referenced
Income-tax Act, 1961: Governing law for income tax in India, relevant sections are referenced in the notification.
Income-tax Rules, 1962: Rules under the Income-tax Act, 1961. Rules 5C, 5E and 18AB are referenced.
Rajalakshmi University Trust, Chennai: The organization granted approval for 'Scientific Research' under the category of 'University, college or other institution'.
Section 35 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961 under which the approval for the University is granted. Specific subsections are referenced.
Ministry of Finance: Issuing authority of the notification through the Central Board of Direct Taxes.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
बिते दक ऐसा जिश्वजिद्यालय, महाजिद्यालय या अन्द्य संस्ट्था अजधजनयम की धारा 35 की उपधारा (1क) के तहत
दिए गए जििरण म ें दकसी भी गलती को सुधारने या उसमें िानकारी िोड़ने, हटाने या अद्यतन करने के जलए जनधाडठरत
प्राजधकारी को एक सुधार जििरण भी प्रस्ट्तुत कर सकती ह।ै
(iii) ‘जिक्षा ओ अनुसंधान’ भुिनेश्वर, ओजडिा, िानकताड को प्रपत्र संख्या 10खघ म ेंएक प्रमाण पत्र प्रिान करेगा, जिसम ें
िान की राजि का जििरण, जििरण और राजि प्राप्त होन ेकी जतजथ स ेजनधाडठरत समय के भीतर दिया िाएगा, िैसा दक आयकर
अजधजनयम, 1962 के जनयम 18कख में जनधाडठरत ह।ै
[फ. स.ं 203/04/2025/ITA-II]
इंि ुबाला, उप सजचि
(अजधसचू ना स.ं 16/2026)
यह अधिसूचना आयकर धिभाग के दस्तावेज़ पहचान संख्या (डीआईएन) ITBA/ADF/F/ADF_23/2025-
26/1085337281(1)के साथ जारी की गई है।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th January, 2026
S.O. 433(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 Rajalakshmi University Trust, Chennai (PAN:
AABTR3879F), 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) Rajalakshmi University Trust, Chennai shall comply with the conditions specified in Rule 5E of the
Income-tax Rules,1962.
(ii) Rajalakshmi University Trust, 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 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) Rajalakshmi University Trust, 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.
[F.No. 203/04/2025/ITA-II]
INDU BALA, Dy. Secy.
(Notification No. 16/2026)
This notification is issued with Document Identification No. (DIN) ITBA/ADF/F/ADF_23/2025-
26/1085337281(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.