**Executive Summary**
The Central Board of Direct Taxes (CBDT) has notified the approval of the ‘Indian Rubber Materials Research Institute’, Thane, as a ‘Research Association’ for scientific research under Section 35(1)(ii) of the Income-tax Act, 1961. This approval is effective for the Assessment Years 2026-27 to 2030-31. The Institute must comply with specific reporting requirements, including an annual deadline of May 31st for filing donation statements.
**Key Points / Main Content**
* **Approval Details**
* **Entity:** Indian Rubber Materials Research Institute (PAN: AAAAT7089F), located in Thane, Maharashtra.
* **Category:** Approved as a ‘Research Association’ for the purpose of ‘Scientific Research’.
* **Validity:** The notification applies to Assessment Years 2026-27, 2027-28, 2028-29, 2029-30, and 2030-31.
* **Compliance Requirements**
* The Institute must strictly adhere to the conditions specified in Rule 5D of the Income-tax Rules, 1962.
* The Institute is required to prepare a statement of donations for each financial year in Form No. 10BD.
* The Institute may deliver correction statements to the prescribed authority to rectify mistakes or update information in previously submitted forms.
* **Reporting Deadlines and Certification**
* **Form 10BD Submission:** Must be delivered to the prescribed income-tax authority on or before the 31st of May immediately following the financial year in which the donation was received.
* **Donor Certification:** The Institute must provide donors with a certificate in Form No. 10BE, specifying the amount and particulars of the donation within the timeframe prescribed under Rule 18AB.
**Impact Analysis**
**Indian Rubber Materials Research Institute**
**Impact**
The Institute receives official recognition as an approved research association, enabling it to facilitate tax-deductible donations for scientific research over a five-year period.
**Action Required**
Must maintain compliance with Rule 5D; electronically file Form No. 10BD by the May 31st deadline annually; and issue Form No. 10BE certificates to all donors.
**Donors**
**Impact**
Donors to the Institute become eligible for tax benefits under the Income-tax Act, 1961, provided they receive the necessary certification.
**Action Required**
Donors must ensure they receive and retain Form No. 10BE from the Institute to support their tax claims.
Key Entities Referenced
Indian Rubber Materials Research Institute, Thane, Maharashtra: The specific research association approved for 'Scientific Research' purposes under the Income-tax Act for the assessment years 2026-27 to 2030-31.
Income-tax Act, 1961: The primary legislation, specifically Section 35(1)(ii), providing the legal framework for approving research associations for tax benefits.
Central Board of Direct Taxes (CBDT): The regulatory authority under the Ministry of Finance responsible for issuing this notification and overseeing income tax compliance.
Income-tax Rules, 1962: The statutory rules, specifically Rules 5C and 5D, outlining the conditions and compliance requirements for the approved research institute.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30032026-271429
CG-DxLx-xEG-I3D0H0x3x2x0 26-271429
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1594] नई दिल्ली, सोमिार, माच ड30, 2026/चत्रै 9, 1948 13, 1947 26/पौर् 17, 1947
No. 1594] NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
रािस्ट्ि जिभाग
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 30 माच,ड 2026
का.आ. 1659(अ).—- आयकर जनयमािाली, 1962 के जनयम 5ग और 5घ के साथ पठित आयकर अजधजनयम,
1961 (1961 का 43) की धारा 35 की उप-धारा (1) के खडं (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्र सरकार
‘भारतीय रबर सामग्री अनसु धं ान सस्ट्ं थान’, (पनै :AAAAT7089F), थाण,े महाराष्ट्र को आयकर जनयमािली, 1962 के
जनयम 5ग और 5घ के साथ पठित आयकर अजधजनयम, 1961 की धारा 35 की उप-धारा (1) के खंड (ii) के प्रयोिनाथ ड
‘अनसु धं ान सघं ’ की श्रणे ी के अतं गडत ‘िज्ञै ाजनक अनसु धं ान’ हते ुअनुमोदित करती ह।ै
2. यह अजधसूचना मल्ू यांकन िर्ड 2026-27 से 2030-31 तक जनम्नजलजखत ितों के अधीन लागू होगी ।
(i) ‘भारतीय रबर सामग्री अनसु धं ान सस्ट्ं थान’, थाण,े महाराष्ट्र को आयकर अजधजनयम, 1962 के जनयम 5घ म ेंजनर्िडष्ट ितों
का अनुपालन करना होगा।
(ii) ‘भारतीय रबर सामग्री अनसु धं ान सस्ट्ं थान’, थाण,े महाराष्ट्र अजधजनयम की धारा 35 की उपधारा (1क) के अंतगडत
प्रत्येक जित्तीय िर्ड के जलए प्रपत्र संख्या 10खघ में जनधाडठरत जििरण तैयार करेगा और उि जनधाडठरत आयकर प्राजधकारी या
2315 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ऐसे प्राजधकारी द्वारा प्राजधकृत व्यजि को उि प्रपत्र म,ें ऐसे तरीके से सत्याजपत, ऐसे जििरणों को प्रस्ट्ततु करत े हुए, उस
जित्तीय िर्ड के तुरंत बाि आने िाली 31 मई को या उससे पहले, जिसमें िान प्राप्त हुआ ह,ै आयकर अजधजनयम, 1962 के
जनयम 18कख में जनधाडठरत अनसु ार प्रस्ट्ततु 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) ‘भारतीय रबर सामग्री अनसु धं ान सस्ट्ं थान’, थाण,े महाराष्ट्र िानकताड को प्रपत्र सख्ं या 10खग में एक प्रमाण पत्र प्रिान
करेगा, जिसमें िान की राजि का जििरण, जििरण और राजि प्राप्त होने की जतजथ से जनधाडठरत समय के भीतर दिया िाएगा,
िैसा दक आयकर अजधजनयम, 1962 के जनयम 18कख में जनधाडठरत ह।ै
[अजधसूचना स.ं 43/2026/फा. स.ं 203/11/2025/ITA-II]
इंि ुबाला, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
S.O. 1659(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 5D of the Income-tax Rules, 1962 (the Rules), the
Central Government hereby approves ‘Indian Rubber Materials Research Institute’ (PAN:AAAAT7089F), Thane,
Maharashtra for ‘Scientific Research’ under the category of ‘Research Association’ for the purposes of clause (ii)
of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5D 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) ‘Indian Rubber Materials Research Institute’, Thane, Maharashtra shall comply with the conditions
specified in Rule 5D of the Income-tax Rules, 1962.
(ii) ‘Indian Rubber Materials Research Institute’, Thane, Maharashtra 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 ) ‘Indian Rubber Materials Research Institute’, Thane, Maharashtra 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. 43/2026 /F. No. 203/11/2025/ITA-II]
INDU BALA, Dy. Secy.
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.