**Executive Summary**
This gazette notification, issued by the Ministry of Finance (Department of Revenue) 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, 1961. This approval is valid for Assessment Years 2026-27 to 2030-31, subject to specific conditions. The notification also specifies action items for the Trust.
**Key Points / Main Content**
* **Approval**:
* Rajalakshmi University Trust, Chennai (PAN: AABTR3879F) is approved for ‘Scientific Research’ under Section 35 of the Income-tax Act, 1961.
* Approval is under the category of ‘University, college or other institution’.
* **Validity**:
* The approval is valid for Assessment Years 2026-27 to 2030-31.
* **Conditions for Rajalakshmi University Trust, Chennai**:
* Must comply with conditions specified in Rule 5E of the Income-tax Rules, 1962.
* Must prepare and deliver a statement in Form No.10BD, verified in the manner prescribed by the appropriate authority, for each financial year, as prescribed under sub-section (1A) of section 35 of the Act. The statement should be delivered on or before May 31st immediately following the financial year in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules, 1962.
* The Trust may submit a correction statement for rectifications, additions, deletions or updates of information provided 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 amount of donation and other particulars, within the time prescribed in Rule 18AB of the Income-tax Rules, 1962.
* **Document Identification**:
* This notification is issued with Document Identification No. (DIN) ITBA/ADF/F/ADF\_23/2025-26/1085337281(1) of Income Tax Department.
**Impact Analysis**
**Stakeholder: Rajalakshmi University Trust, Chennai**
* **Impact**: The Trust is granted approval for ‘Scientific Research’ under specified conditions, which may have financial and administrative implications.
* **Action Required**: The Trust must comply with Rule 5E, prepare and deliver Form No.10BD statements, and furnish donors with Form No.10BE certificates, all in accordance with the Income-tax Act, 1961 and the Income-tax Rules, 1962.
**Stakeholder: Donors to Rajalakshmi University Trust, Chennai**
* **Impact**: Donors are entitled to receive a certificate (Form No. 10BE) from the Trust, which would be relevant for their tax filings.
* **Action Required**: Ensure to receive the certificate in Form No. 10BE from the Trust after making a donation for claiming benefits.
**Stakeholder: Income Tax Authorities**
* **Impact**: The authorities are responsible for monitoring the Trust’s compliance with the conditions set forth in the notification.
* **Action Required**: Receive and verify the Form No. 10BD statements submitted by the Trust and monitor compliance with Rule 5E of the Income-tax Rules, 1962.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation governing income tax in India, specifically section 35 related to deductions for scientific research.
Income-tax Rules, 1962: Rules supplementing the Income-tax Act, particularly rules 5C, 5E and 18AB, which are relevant to the conditions for approval of scientific research institutions and furnishing of donation details.
Rajalakshmi University Trust, Chennai: The entity being granted approval for 'Scientific Research' under Section 35 of the Income-tax Act, 1961.
Central Board of Direct Taxes (CBDT): The governmental body issuing the notification regarding approval of the research institution. Also the issuing body for rules and procedures.
Form No.10BD: Form prescribed for furnishing statement under sub-section (1A) of section 35 of the Income-tax Act.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30012026-269668
CG-DxLx-xEG-I3D0H0x1x2x0 26-269668
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 405] नई दिल्ली, िुक्रिार, िनिरी 30, 2026/माघ 10, 1947
No.405] NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 30 िनिरी, 2026
का.आ. 433(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 ‘रािलक्ष्मी
जिश्वजिद्यालय रस्ट्ट’, (पनै : AABTR3879F), 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 से 2030-31 तक जनम्नजलजखत ितों के अधीन लाग ूहोगी ।
(i) ‘रािलक्ष्मी जिश्वजिद्यालय रस्ट्ट’, चन्ने ई को आयकर अजधजनयम, 1962 के जनयम 5ङ म ें जनर्िडष्ट ितों का अनुपालन
करना होगा।
(ii) ‘रािलक्ष्मी जिश्वजिद्यालय रस्ट्ट’, चन्ने ई अजधजनयम की धारा 35 की उपधारा (1क) के अतं गतड प्रत्येक जित्तीय िर् ड के
जलए प्रपत्र संख्या 10खघ में जनधाडठरत जििरण तैयार करेगा और उि जनधाडठरत आयकर प्राजधकारी या ऐसे प्राजधकारी द्वारा
अजधकृत व्यजि को उि प्रपत्र में, ऐसे तरीके से सत्याजपत, ऐसे जििरणों को प्रस्ट्तुत करते 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
अनुसार प्रस्ट्तुत करेगा या प्रस्ट्ततु करिाएगा।
624 GI/2026 (1)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.