**Executive Summary**
The Ministry of Finance, via Notification No. 111/2026 dated August 10, 2026, has approved Sir Ganga Ram Trust Society, Delhi, for Scientific Research under the Income-tax Act, 2025. This approval is valid for the tax years 2026-2027 to 2030-2031. To maintain this status, the Society must comply with specific reporting requirements, including an annual submission deadline of May 31st for donation statements.
**Key Points / Main Content**
**Approval and Validity**
* **Approved Entity:** Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E).
* **Classification:** Approved under the category of university, college, or other institution for the purpose of Scientific Research.
* **Effective Period:** The notification applies to the tax years 2026-2027, 2027-2028, 2028-2029, 2029-2030, and 2030-2031.
**Reporting and Compliance Obligations**
* **Rule Compliance:** The Society must strictly adhere to the conditions specified in Rule 34 of the Income-tax Rules, 2026.
* **Annual Statements:** The Society is required to prepare a statement of donations in Form No. 15 for each tax year.
* **Submission Deadline:** Form No. 15 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 donations were received.
**Donor Documentation**
* **Certification:** The Society must issue Form No. 16 to donors to certify the amount of donation received.
* **Regulatory Standard:** The issuance of certificates must comply with Rule 31 of the Income-tax Rules, 2026.
**Impact Analysis**
**Sir Ganga Ram Trust Society, Delhi**
**Impact**
The Society is formally recognized as a scientific research institution for five tax years, allowing it to facilitate tax-deductible contributions for research purposes.
**Action Required**
The Society must implement administrative processes to file Form No. 15 annually by the May 31st deadline and ensure all donors are provided with Form No. 16.
**Donors to the Society**
**Impact**
Individuals or entities donating to the Society for scientific research become eligible for tax benefits under the Income-tax Act, 2025.
**Action Required**
Donors must collect and maintain Form No. 16 issued by the Society to claim relevant tax deductions in their respective filings.
**Income Tax Department (Systems)**
**Impact**
The department is designated as the recipient of the Society's annual financial statements regarding research donations.
**Action Required**
The Director General of Income-tax (Systems) must facilitate the receipt and processing of Form No. 15 submissions from the Society.
Key Entities Referenced
Sir Ganga Ram Trust Society, Delhi: The specific institution approved by the Central Government for scientific research under the category of university, college, or other institution for the tax years 2026-2027 to 2030-2031.
Income-tax Act, 2025: The primary legislation providing the legal framework for the approval, specifically under sections 45(4)(b) and 45(3)(a)(i).
Income-tax Rules, 2026: The regulatory rules (specifically rules 31, 32, and 34) that prescribe the compliance conditions and forms for the approved entity.
Central Board of Direct Taxes (CBDT): The regulatory body under the Ministry of Finance responsible for issuing this notification of approval.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10082026-275343
CG-DxLx-xEG-I1D0H0x8x2x0 26-275343
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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.ं 4247] नई दिल्ली, सोमिार, अगस्ट्त 10, 2026/श्रािण 19, 1948
No. 4247] NEW DELHI, MONDAY, AUGUST 10, 2026/SHRAVAN 19, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 10 अगस्ट् त, 2026
स.ं 111/ 2026- सीबीडीटी
का.आ. 4425(अ).— आयकर अजधजनयम, 2025 की धारा 45(4)(ख) के अनुपालन म,ें केंद्र सरकार, एतद्द्वारा, सर
गंगा राम रस्ट्ट सोसाइटी, दिल्ली (पैन: AABTS4366E) को 2025 के उक्त अजधजनयम, की धारा 45(3)(क)(i) और आयकर
जनयम, 2026 के जनयम 32 और 34 के प्रयोिनों के जलए जिश्वजिद्यालय, महाजिद्यालय या अन्य संस्ट्था की श्रणे ी के अतं गतड
िैज्ञाजनक अनुसंधान हते ु अनुमोदित करती ह।ै
2. यह अजधसूचना दिल्ली जस्ट्थत सर गंगा राम रस्ट्ट सोसाइटी पर कर िर् ड2026-2027 स े2030-2031 के जलए लाग ूहोगी,
बिते दक यह:––
(i) आयकर जनयम, 2026 के जनयम 34 म ेंजिजनर्िडष्ट ितों का अनपु ालन करेगा;
6158 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) प्रत्येक कर िर्ड के जलए आयकर अजधजनयम, 2025 की धारा 45(4)(क) के तहत प्रपत्र संख्या 15 में जििरण
तैयार करेगा और आयकर जनयम, 2026 के जनयम 31 के अनसु ार, िान प्राप्त होने िाले कर िर्ड के तुरंत बाि
आने िाली 31 मई को या उससे पहले आयकर महाजनिेिक (प्रणाली) या उनके द्वारा अजधकृत व्यजक्त को
प्रस्ट्तुत करेगा या प्रस्ट्तुत करिायगे ा;
(iii) आयकर जनयम, 2026 के जनयम 31 के अनुसार, प्रपत्र संख्या 16 में िान की राजि जिजनर्िडष्ट करत ेहुए िानकताड
को प्रमाण पत्र प्रिान करेगा।
[फा. स. ं 203/31/2025/आईटीए-II]
इंि ुबाला, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th August, 2026
No. 111 of 2026-CBDT
S.O. 4425(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) 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 Sir Ganga Ram Trust Society, Delhi 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. 203/31/2025/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.