**Executive Summary**
This notification issued by the Central Board of Direct Taxes (CBDT) on May 30, 2026, grants approval to the Regional Centre for Biotechnology (RCB), Faridabad, as an institution for "Scientific Research" under the Income-tax Act, 2025. The approval is valid for the tax years 2026-2027 through 2030-2031. To maintain this status, the institution must fulfill specific annual reporting obligations and donor certification requirements by the deadline of May 31st following each tax year.
**Key Points / Main Content**
**Institutional Approval**
* The Regional Centre for Biotechnology, Faridabad, Haryana (PAN: AAAAR9016J) is officially approved under the category of "University, college or other institution" for scientific research.
* The approval is granted in accordance with Section 45(4)(b) and Section 45(3)(a)(i) of the Income-tax Act, 2025.
**Validity Period**
* The provisions of this notification are applicable for a five-year duration, covering the tax years 2026-2027 to 2030-2031.
**Reporting Requirements**
* **Compliance with Rules:** The institution must strictly adhere to the conditions specified in Rule 34 of the Income-tax Rules, 2026.
* **Statement Submission (Form No. 15):** For every tax year, the institution is required to prepare a statement of donations received.
* **Filing Deadline:** Form No. 15 must be delivered to the Director General of Income-tax (Systems) or an authorized representative on or before May 31st immediately following the tax year in which donations were received.
**Donor Certification**
* **Certificate Issuance (Form No. 16):** The institution must provide each donor with a certificate specifying the amount of the donation.
* **Regulatory Standard:** Certificates must be issued in Form No. 16 as per the requirements of Rule 31 of the Income-tax Rules, 2026.
**Impact Analysis**
**Regional Centre for Biotechnology (RCB), Faridabad**
**Impact**
The institution is recognized as a qualified body for scientific research, enabling it to receive donations that fall under tax-exempt or tax-deductible categories for contributors.
**Action Required**
The RCB must ensure the annual filing of Form No. 15 by the May 31st deadline and maintain rigorous compliance with Rules 31, 32, and 34 of the Income-tax Rules, 2026.
**Donors to the Regional Centre for Biotechnology**
**Impact**
Donors become eligible to claim tax benefits or deductions for contributions made to the RCB for the purpose of scientific research.
**Action Required**
Donors must obtain a certificate in Form No. 16 from the RCB to substantiate the donation amount in their respective tax filings.
**Central Board of Direct Taxes / Income Tax Authorities**
**Impact**
The Director General of Income-tax (Systems) is responsible for the oversight and processing of the institution's donation records.
**Action Required**
The department must receive and monitor the annual statements (Form No. 15) submitted by the RCB to ensure compliance with the Income-tax Act, 2025.
Key Entities Referenced
Regional Centre for Biotechnology, Faridabad, Haryana: The specific institution approved by the Central Government for scientific research under the category of University, college, or other institution.
Income-tax Act, 2025: The primary legislation under which the institution is approved and through which tax benefits for scientific research are regulated.
Income-tax Rules, 2026: The rules governing the conditions for approval, mandatory filings (Form No. 15), and donor certifications (Form No. 16).
Central Board of Direct Taxes (CBDT): The regulatory body under the Ministry of Finance that issued the notification for the approval of the research center.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272983
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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.ं 2657] नई दिल्ली, िजनिार, मई 30, 2026/ज्य ष्े ठ 9, 1948
No. 2657] 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.ं 67/2026-सीबीडीटी
का.आ. 2750(अ).— आयकर अजधजनयम, 2025 की धारा 45(4) (बी) के अनपु ालन म,ें केंर सरकार, एतद्द्वारा,
रीजनल सेंटर फॉर बायोटेक्नोलॉजी, फरीदाबाद, हररयाणा (पनै : AAAAR9016J) 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 रीजनल सेंटर फॉर बायोटेक्नोलॉजी, फरीदाबाद, हररयाणा पर कर िर्ड 2026-2027 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;
3867 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. ं 203/16/2025/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. 67 of 2026-CBDT
S.O. 2750(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the Regional Centre for Biotechnology, Faridabad, Haryana (PAN: AAAAR9016J) 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 Regional Centre for Biotechnology, Faridabad, Haryana 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. 203/16/2025/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.