**Executive Summary**
The Central Board of Direct Taxes (CBDT) has issued Notification No. 76/2026 to approve the Indian Institute for Human Settlements, Bangaluru, for research in Social Science or Statistical Research. This approval is valid for the tax years 2026-2027 through 2030-2031 under the Income-tax Act, 2025. The institute must fulfill annual reporting requirements, including a May 31st deadline for submitting donation statements to tax authorities.
**Key Points / Main Content**
**Approval and Classification**
* The Indian Institute for Human Settlements (IIHS), Bangaluru (PAN: AACCI0088F), is officially approved under Section 45(4)(b) of the Income-tax Act, 2025.
* The approval categorizes the institute as a university, college, or other institution specifically for conducting research in Social Science or Statistical Research.
**Period of Validity**
* The notification is effective for a five-year period covering the tax years 2026-2027 to 2030-2031.
**Mandatory Compliance Conditions**
* The institute must strictly comply with the conditions specified in Rule 34 of the Income-tax Rules, 2026.
* The institute is required to prepare an annual statement of donations in Form No. 15 as per Section 45(4)(a) of the Act.
**Reporting and Documentation Deadlines**
* **Submission to Authorities:** 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 are received.
* **Donor Certification:** The institute must provide every donor with a certificate in Form No. 16, detailing the specific amount of the donation received.
**Impact Analysis**
**Indian Institute for Human Settlements (IIHS)**
**Impact**
The institute receives formal recognition as a research body, allowing it to facilitate tax-related benefits for its research activities in social sciences and statistics for five years.
**Action Required**
The institute must establish internal processes to ensure Rule 34 compliance, file Form No. 15 by the May 31st annual deadline, and systematically issue Form No. 16 to all donors.
**Donors to IIHS**
**Impact**
Donors contributing to the institute for social science or statistical research become eligible for tax considerations under the provisions of the Income-tax Act, 2025.
**Action Required**
Donors must ensure they receive and retain a certificate in Form No. 16 from the institute to substantiate their donation amounts for tax purposes.
**Income Tax Department (Director General of Income-tax - Systems)**
**Impact**
The department is responsible for the oversight and regulatory monitoring of the institute's donation receipts and research status.
**Action Required**
The department or authorized personnel must receive, process, and verify the annual statements (Form No. 15) submitted by the institute by the specified May 31st deadline.
Key Entities Referenced
Indian Institute for Human Settlements, Bengaluru: The institution approved by the Central Government for research in Social Science or Statistical Research for tax years 2026-2027 to 2030-2031.
Income-tax Act, 2025: The primary legislation under which the institution is granted approval for research-related activities under sections 45(4)(b) and 45(3)(a)(ii).
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance that issued the notification regarding the approval of the research institution.
Income-tax Rules, 2026: The rules governing the specific compliance requirements, including forms and conditions (Rules 31, 32, and 34), for the approved institution.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06072026-274182
CG-DxLx-xEG-I0D6H0x7x2x0 26-274182
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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.ं 3493] नई दिल्ली, सोमिार, िलु ाई 6, 2026/आर्ाढ 15, 1948
No. 3493] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 6 िुलाई, 2026
स ं 76 /2026-सीबीडीटी
का.आ. 3654(अ).— आयकर अजधजनयम, 2025 की धारा 45(4)(ख) के अनपु ालन म,ें केंद्र सरकार, एतद्द्वारा,
इजण्डयन इंस्ट्टीट्यूट फॉर ह्यूमन सेटेलमेंट्स, बगैं लोर, (पैन: AACCI0088F) को 2025 के उक्त अजधजनयम की धारा
45(3)(क) (ii) और आयकर जनयमािली 2026 के जनयम 32 और 34 के प्रयोिनों के जलए जिश्वजिद्यालय, कॉलेि या अन्य
संस्ट्थान की श्रेणी के तहत सामाजिक जिज्ञान या सांजययकीय अनुसंधान के जलए अनुमोदित करती ह।ै
2. यह अजधसूचना इजण्डयन इंस्ट्टीट्यूट फॉर ह्यूमन सेटेलमेंट्स, बैंगलोर पर कर िर्ड 2026-2027 से 2030-2031 तक के
जलए लाग ू होगी, दक यह:
(i) आयकर जनयम, 2026 के जनयम 34 म ेंजनर्िडष्ट ितों का अनपु ालन करेगा;
(ii) आयकर अजधजनयम, 2025 की धारा 45 (4) (क) के अंतगडत प्रत्येक कर िर्ड के जलए फामड स.ं 15 जििरण तैयार करेगा
और उसे आयकर जनयमािली, 2026 के जनयम 31 के अनुसार, जिस िर् ड िान प्राप्त होता ह ैउसके तत्काल बाि के कर
िर्ड की 31 मई को या उसके पहले आयकर महाजनिेिक (प्रणाली) या उसके द्वारा प्रजधकृत दकसी व्यजक्त को सौंपेगा।
5053 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(iii) िाता को आयकर जनयमािली, 2026 के जनयम 31 के अनुसार प्रपत्र संयया 16 म ेंएक प्रमाण पत्र प्रस्ट्तुत करेगा जिसम ें
िान की राजि का उल्लेख दकया गया होगा ।
[फा. स. ं 203/46/2025/आईटीए-II]
इंि ुबाला, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th July, 2026
No. 76 of 2026-CBDT
S.O. 3654(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the Indian Institute for Human Settlements, Bangaluru (PAN: AACCI0088F) for research in
Social Science or Statistical Research under the category of University, college or other institution, for the purposes
of section 45(3)(a)(ii) 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 Indian Institute for Human Settlements, 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. 203/46/2025/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.