Date: 2026-05-30Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Ramakrishna Mission Vidyamandira under the aegis of Ramakrishna Mission, Belur Math, Howrah
**Executive Summary**
The Central Board of Direct Taxes has officially approved 'Ramakrishna Mission Vidyamandira' for scientific research under the Income-tax Act, 2025, for the tax years 2026-2027 through 2030-2031. The institution must adhere to specific reporting conditions, including the annual submission of donation statements by May 31st. This notification ensures the institution operates within the regulatory framework for scientific research organizations during the specified five-year period.
**Key Points / Main Content**
**Approval and Classification**
* **Approved Entity:** 'Ramakrishna Mission Vidyamandira', under the aegis of Ramakrishna Mission, Belur Math, Howrah (PAN: AAAAR1077P).
* **Category:** Approved as a "University, college or other institution" for the purpose of conducting scientific research.
* **Legal Authority:** Issued under section 45(4)(b) and 45(3)(a)(i) of the Income-tax Act, 2025, and rules 32 and 34 of the Income-tax Rules, 2026.
**Compliance and Reporting Obligations**
* **Rule Compliance:** The institution must strictly comply with all conditions specified in rule 34 of the Income-tax Rules, 2026.
* **Form No. 15 Submission:** A statement of donations must be prepared for each tax year and delivered to the Director General of Income-tax (Systems) or an authorized person.
* **Reporting Deadline:** Form No. 15 must be submitted on or before May 31st immediately following the tax year in which the donation was received.
* **Certification for Donors:** The institution is required to furnish Form No. 16 to every donor, specifying the exact amount of the donation received in accordance with rule 31.
**Impact Analysis**
**Ramakrishna Mission Vidyamandira**
**Impact**
The institution is granted official status as an approved body for scientific research for a five-year duration (2026-2031), enabling it to receive research-related donations under the Income-tax Act.
**Action Required**
Must implement internal processes to comply with Rule 34, file Form No. 15 by the May 31st annual deadline, and issue Form No. 16 certificates to all donors.
**Donors**
**Impact**
Donors to this institution are entitled to receive formal certification for their contributions, which is necessary for tax-related documentation.
**Action Required**
Donors should ensure they receive and retain Form No. 16 from the institution specifying their donation amount.
**Director General of Income-tax (Systems)**
**Impact**
Acts as the regulatory recipient of the institution's financial disclosures regarding donations.
**Action Required**
Receive and process the annual Form No. 15 statements submitted by the institution.
Key Entities Referenced
Ramakrishna Mission Vidyamandira, Belur Math, Howrah: The specific educational unit approved by the Central Government for scientific research status, enabling tax-related benefits.
Income-tax Act, 2025: The primary legislation under which the institution is granted approval for scientific research purposes (specifically Sections 45(3) and 45(4)).
Central Board of Direct Taxes (CBDT): The primary regulatory authority under the Ministry of Finance that issued this notification and oversees direct tax compliance.
Income-tax Rules, 2026: The rules specifying the conditions, reporting requirements (Forms 15 and 16), and compliance standards for the approved institution.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272982
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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.ं 2656] नई दिल्ली, िजनिार, मई 30, 2026/ज्य ष्े ठ 9, 1948
No. 2656] 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.ं 66/2026-सीबीडीटी
का.आ. 2749(अ).— आयकर अजधजनयम, 2025 की धारा 45(4) (बी) के अनुपालन म,ें केंर सरकार ‘रामकृष्ण
जमिन, (पनै : AAAAR1077P) बले रू मठ, हािड़ा की इकाई “रामकृष्ण जमिन जिद्यामदं िर” 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 श्रणे ी के तहत िैज्ञाजनक अनुसंधान के जलए अनमु ोदित करती ह ै।
2. यह अजधसूचना रामकृष्ण जमिन, बले ूरमठ, हािड़ा की इकाई “रामकृष्ण जमिन जिद्यामंदिर” पर कर िर् ड
2026-2027 स े 2030-2031 के जलए इन ितों के अधीन लाग ू होगी, दक यह-
(i) आयकर अजधजनयम, 2026 के जनयम 34 म ें जनर्िष्टड ितों का अनपु ालन करेगा;
3866 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
जिसमें उक्त िान की राजि उजल्लजखत होगी।
[फा. स. ं 203/15/2025/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. 66 of 2026-CBDT
S.O. 2749(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the 'Ramakrishna Mission Vidyamandira' under the aegis of Ramakrishna Mission, Belur Math,
Howrah (PAN: AAAAR1077P) 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 'Ramakrishna Mission Vidyamandira' under the aegis of Ramakrishna
Mission, Belur Math, Howrah 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. 203/15/2025/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.