**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on May 30, 2026, grants official approval to the S. Nijalingappa Sugar Institute, Belgaum, for scientific research purposes. This 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 an annual filing deadline of May 31st for donation statements.
**Key Points / Main Content**
**Institutional Approval**
* **Approved Entity:** S. Nijalingappa Sugar Institute, Belgaum (PAN: AAATK6236C).
* **Category:** Approved as a "University, college or other institution" for scientific research.
* **Legal Authority:** Issued in pursuance of section 45(4)(b) and for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025.
* **Effective Period:** The notification applies to five assessment years, spanning from 2026-2027 to 2030-2031.
**Compliance and Regulatory Conditions**
* **Rule Adherence:** The Institute must comply with all conditions specified in rule 34 of the Income-tax Rules, 2026.
* **Reporting Requirements (Form No. 15):** For every tax year, the Institute is required to prepare a statement of donations received.
* **Submission 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 relevant tax year.
* **Donor Certification (Form No. 16):** The Institute must provide a certificate to each donor in Form No. 16, explicitly stating the amount of the donation received.
**Impact Analysis**
**S. Nijalingappa Sugar Institute, Belgaum**
**Impact**
The Institute is officially recognized as a scientific research body for tax purposes for a five-year duration. This status is contingent upon strict adherence to reporting and procedural rules.
**Action Required**
The Institute must ensure compliance with rule 34, submit Form No. 15 to the tax authorities by the May 31st annual deadline, and issue Form No. 16 certificates to all donors.
**Donors to the Institute**
**Impact**
Donors who contribute to the Institute are entitled to receive formal certification of their contributions.
**Action Required**
Donors should obtain and maintain Form No. 16 from the Institute as proof of their donation for tax-related purposes.
**Director General of Income-tax (Systems)**
**Impact**
The department is responsible for receiving and processing the annual statements of donations from the Institute.
**Action Required**
The authority must receive and verify the Institute’s Form No. 15 filings submitted by the annual May 31st deadline.
Key Entities Referenced
Income-tax Act, 2025: The primary legislation under which the Central Government grants approval to institutions for scientific research purposes.
S. Nijalingappa Sugar Institute, Belgaum: The specific institution approved for scientific research under the category of university, college, or other institution.
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance responsible for issuing this notification and overseeing tax-related approvals.
Income-tax Rules, 2026: The specific regulations (notably rules 31, 32, and 34) that the approved institute must comply with regarding statements and certificates.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272984
CG-DxLx-xEG-I3D0H0x5x2x0 26-272984
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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.ं 2658] नई दिल्ली, िजनिार, मई 30, 2026/ज्य ष्े ठ 9, 1948
No. 2658] 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.ं 68/2026-सीबीडीटी
का.आ. 2751(अ).— आयकर अजधजनयम, 2025 की धारा 45(4) (बी) के अनपु ालन म,ें केंर सरकार, एतद्द्वारा,
एस. निजल गिं प्पा शुगर इिंनटिट्यूि, बे गाउिं (पैन: AAATK6236C) 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 अनुसधं ान के जलए अनुमोदित करती ह ै।
2. यह अजधसूचना एस. निजल गिं प्पा शुगर इिंनटिट्यूि, बे गाउिं पर कर िर् ड 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;
3868 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. ं 203/17/2025/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. 68 of 2026-CBDT
S.O. 2751(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the S. Nijalingappa Sugar Institute, Belgaum (PAN: AAATK6236C) 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 S. Nijalingappa Sugar Institute, Belgaum 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. 203/17/2025/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.