**Executive Summary**
This notification issued by the Central Board of Direct Taxes (CBDT) on May 30, 2026, grants official approval to the National Institute of Advanced Studies, Bangalore, for "Scientific Research." The approval is valid for the tax years 2026-2027 through 2030-2031 under the Income-tax Act, 2025. The institute must adhere to specific reporting requirements, including the annual submission of Form No. 15 by May 31st.
**Key Points / Main Content**
**Institutional Approval**
* **Organization:** National Institute of Advanced Studies, Bangalore (PAN: AAATN2269A).
* **Category:** Approved as a "University, college or other institution" for Scientific Research purposes.
* **Legal Authority:** Issued under section 45(4)(b) and for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026.
**Validity Period**
* The approval is effective for a five-year period, covering the tax years 2026-2027 to 2030-2031.
**Compliance and Reporting Requirements**
* **Rule Adherence:** The institute must comply with all conditions specified in Rule 34 of the Income-tax Rules, 2026.
* **Form No. 15:** The institute is required to prepare a statement of donations for each tax year.
* **Submission Deadline:** The statement must be delivered to the Director General of Income-tax (Systems) or an authorized official on or before May 31st immediately following the tax year in which the donation was received.
* **Donor Certification:** The institute must furnish a certificate to donors in Form No. 16, specifying the donation amount in accordance with Rule 31 of the Income-tax Rules, 2026.
**Impact Analysis**
**National Institute of Advanced Studies, Bangalore**
**Impact**
The institute is officially recognized for scientific research, allowing it to receive donations under specific tax-exempt or tax-beneficial categories for a period of five years.
**Action Required**
Must maintain records of all donations, file annual statements in Form No. 15 by the May 31st deadline, and issue Form No. 16 certificates to all donors.
**Donors**
**Impact**
Individuals or entities donating to the institute for scientific research become eligible for relevant tax benefits as per the Income-tax Act, 2025.
**Action Required**
Must ensure they receive a certificate in Form No. 16 from the institute to support their donation claims.
**Director General of Income-tax (Systems)**
**Impact**
Designated as the authority to receive and monitor the annual statements of donations from the institute.
**Action Required**
Must process the submitted Form No. 15 statements to ensure compliance with the Income-tax Rules.
Key Entities Referenced
National Institute of Advanced Studies, Bangalore: The primary entity approved by the Central Government for scientific research under the category of university, college, or other institution.
Income-tax Act, 2025: The governing legislation under which the institute is granted legal approval for tax-related purposes.
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance responsible for issuing this notification and overseeing compliance.
Income-tax Rules, 2026: The regulatory framework specifying the conditions, forms, and reporting requirements for the approved institution.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272985
CG-DxLx-xEG-I3D0H0x5x2x0 26-272985
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.ं 2659] नई दिल्ली, िजनिार, मई 30, 2026/ज्य ष्े ठ 9, 1948
No. 2659] NEW DELHI, SATURDAY, MAY 30, 2026/JYAISTHA 9, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 30 मई, 2026
स.ं 69/2026-सीबीडीटी
का.आ. 2752(अ).— आयकर अजधजनयम, 2025 की धारा 45(4) (बी) के अनपु ालन म,ें केंर सरकार, एतद्द्वारा,
नेशनल इंस्टिट्यूि ऑफ़ एडव टं ड टिडीज, बैंगलोर (पैन: AAATN2269A) को 2025 के उक्त अजधजनयम की धारा
45(3)(ए)(i) और आयकर अजधजनयम 2026 के जनयम 32 और 34 के प्रयोिनों के जलए जिश्वजिद्यालय, कॉलेि या अन्द्य
संस्ट्थान की श्रेणी के तहत िैज्ञाजनक अनुसंधान के जलए अनुमोदित करती ह ै।
2. यह अजधसूचना नशे नल इंस्टिट्यूि ऑफ़ एडव ंटड टिडीज, बगैं लोर पर कर िर् ड2026-2027 स े2030-2031 के जलए इन
ितों के अधीन लागू होगी, दक यह-
(i) आयकर अजधजनयम, 2026 के जनयम 34 म ें जनर्िडष्ट ितों का अनुपालन करेगा;
3869 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) फॉमड नंबर 15 म ें प्रत्येक कर िर्ड के जलए आयकर अजधजनयम, 2025 की धारा 45 (4) (ए) के तहत जििरण
तैयार करेगा और आयकर जनयम, 2026 के जनयम 31 के अनुसार आयकर महाजनिेिक (प्रणाली) को या उसके
द्वारा अजधकृत व्यजक्त को उस कर िर् डके तरु ंत बाि जिसम ेंिान प्राप्त हुआ ह ै31 मई को या उससे पहले प्रस्ट्ततु
करेगा या कराएगा:
(iii) आयकर जनयम, 2026 के जनयम 31 के अनुसार प्रिाता को फॉमड संख्या 16 म ें एक प्रमाण पत्र प्रस्ट्तुत करेगा
जिसम ें उक्त िान की राजि उजल्लजखत होगी।
[फा. स. ं 203/18/2025/आईटीए-II]
इंि ुबाला, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th May, 2026
No. 69 of 2026-CBDT
S.O. 2752(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the National Institute of Advanced Studies, Bangalore (PAN: AAATN2269A) for Scientific Research
under the category of University, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act
of 2025 and rules 32 and 34 of the Income-tax Rules, 2026.
2. This notification shall be applicable to the National Institute of Advanced Studies, Bangalore for the tax years
2026-2027 to 2030-2031, subject to the conditions that it shall––
(i) comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;
(ii) prepare statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No.15
and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person
authorised by him on or before the 31st May, immediately following the tax year in which the donation
is received, in accordance with rule 31 of the Income-tax Rules, 2026:
(iii) furnish to the donor, a certificate in Form No.16 specifying the amount of donation in accordance with
rule 31 of the Income-tax Rules, 2026.
[F. No. 203/18/2025/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.