**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue), approves "Sikshya O Anusandhan," Bhubaneswar, Odisha, as an institution for 'Scientific Research' under the category of 'University, college or other institution'. The approval is valid for assessment years 2026-27 to 2030-31, subject to specific conditions. The notification, dated January 27, 2026, includes requirements for compliance with Income-tax rules and procedures for reporting and certification of donations.
**Key Points / Main Content**
* **Approval:**
* "Sikshya O Anusandhan" Bhubaneswar, Odisha is approved for 'Scientific Research' under the category of 'University, college or other institution'.
* **Validity Period:**
* The approval is valid for assessment years 2026-27 to 2030-31.
* **Compliance Requirements:**
* 'Sikshya O Anusandhan' must comply with the conditions specified in Rule 5E of the Income-tax Rules, 1962.
* **Reporting Requirements:**
* 'Sikshya O Anusandhan' must prepare and deliver a statement in Form No.10BD under sub-section (1A) of section 35 of the Act for each financial year by May 31st following the financial year in which the donation is received, as per Rule 18AB.
* Correction statements are permitted for rectifying errors or updating information in the delivered statement.
* **Certification Requirements:**
* 'Sikshya O Anusandhan' must furnish donors with a certificate in Form No.10BE, specifying the donation amount and details, within the time prescribed by Rule 18AB.
**Impact Analysis**
**'Sikshya O Anusandhan' Bhubaneswar, Odisha:**
* **Impact:** Is now an approved institution for 'Scientific Research' under the Income-tax Act, allowing donors to potentially claim tax benefits for contributions. They must adhere to all compliance, reporting, and certification requirements.
* **Action Required:** Comply with Rule 5E of the Income-tax Rules, 1962. Prepare and deliver statements in Form No.10BD annually. Furnish donors with certificates in Form No.10BE.
**Donors to 'Sikshya O Anusandhan' Bhubaneswar, Odisha:**
* **Impact:** Donations made to the institution during the specified period may be eligible for tax benefits, provided 'Sikshya O Anusandhan' adheres to all requirements.
* **Action Required:** Retain the certificate in Form No.10BE provided by the institution for claiming tax benefits, if applicable.
Key Entities Referenced
Income-tax Act, 1961: The Act that this notification amends and operates under, specifically section 35.
Income-tax Rules, 1962: The rules referenced and modified by the notification, specifically rules 5C, 5E and 18AB.
Sikshya O Anusandhan, Bhubaneswar, Odisha: The specific educational institution approved for scientific research under section 35 of the Income-tax Act, 1961.
Ministry of Finance: The ministry under which the notification is issued.
Central Board of Direct Taxes: The department of the Ministry of Finance responsible for issuing the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27012026-269600
xxxGIDHxxx
CG-DLxx-ExG-I2D7E0x1x2x0 26-269600
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 358] नई दिल्ली, मगं लिार, िनिरी 27, 2026/माघ 7, 1947
No. 358] NEW DELHI, TUESDAY, JANUARY 27, 2026/MAGHA 7, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 िनिरी, 2026
का.आ. 386(अ).— आयकर जनयमािाली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम, 1961
(1961 का 43) की धारा 35 की उप-धारा (1) के खंड (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार
‘जिक्षा ओ अनसु धं ान’, (पनै : AABTS1525R), भिु नश्े ि र, ओजडिा को आयकर जनयमािली, 1962 के जनयम 5ग और 5ङ
के साथ पठित आयकर अजधजनयम, 1961 की धारा 35 की उप-धारा (1) के खंड (ii) के प्रयोिनाथ ड ‘जिश्ि जिद्यालय,
महाजिद्यालय या अन्द्य सस्ट्ं था’ की श्रेणी के अंतगडत ‘िज्ञै ाजनक अनसु धं ान’ हते ु अनुमोदित करती ह।ै
2. यह अजधसूचना मल्ू यांकन िर्ड 2026-27 से 2030-31 तक जनम्नजलजखत ितों के अधीन लागू होगी ।
(i) ‘जिक्षा ओ अनसु धं ान’ भिु नश्े ि र, ओजडिा को आयकर अजधजनयम, 1962 के जनयम 5ङ में जनर्िडष्ट ितों का अनुपालन
करना होगा।
544 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) ‘जिक्षा ओ अनसु धं ान’ भिु नश्े ि र, ओजडिा अजधजनयम की धारा 35 की उपधारा (1क) के अंतगतड प्रत्येक जित्तीय िर्ड
के जलए प्रपत्र संख्या 10खघ म ें जनधाडठरत जििरण तैयार करेगा और उि जनधाडठरत आयकर प्राजधकारी या ऐस े
प्राजधकारी द्वारा प्राजधकृत व्यजि को उि प्रपत्र म,ें ऐस ेतरीके से सत्याजपत, ऐसे जििरणों को प्रस्ट्तुत करत े हुए, उस
जित्तीय िर्ड के तरु ंत बाि आन े िाली 31 मई को या उससे पहले, जिसमें िान प्राप्त हुआ ह,ै आयकर अजधजनयम,
1962 के जनयम 18कख में जनधाडठरत अनुसार प्रस्ट्तुत करेगा या प्रस्ट्तुत करिाएगा।
बित े दक ऐसा जिश्वजिद्यालय, महाजिद्यालय या अन्द्य संस्ट्था अजधजनयम की धारा 35 की उपधारा (1क) के तहत
दिए गए जििरण म ें दकसी भी गलती को सुधारन े या उसम ें िानकारी िोड़ने, हटान े या अद्यतन करन े के जलए जनधाडठरत
प्राजधकारी को एक सुधार जििरण भी प्रस्ट्तुत कर सकती ह।ै
(iii) ‘जिक्षा ओ अनसु धं ान’ भुिनश्े ि र, ओजडिा, िानकताड को प्रपत्र संख्या 10खग म ें एक प्रमाण पत्र प्रिान करेगा, जिसम ें
िान की राजि का जििरण, जििरण और राजि प्राप्त होन े की जतजथ से जनधाडठरत समय के भीतर दिया िाएगा, िैसा
दक आयकर अजधजनयम, 1962 के जनयम 18कख म ेंजनधाडठरत ह।ै
[अजधसूचना स.ं14/2026/फा. स.ं 203/03/2025/ITA-II]
इंि ुबाला, उप सजचि
यह अजधसूचना आयकर जिभाग के िस्ट्तािज़े पहचान सख्ंया (डीआईएन) ITBA/ADF/F/17/2025-26/1085186119(1)
के साथ िारी की गई ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th January, 2026
S.O. 386(E).— In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-
tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), the Central
Government hereby approves ‘Sikshya O Anusandhan’ (PAN: AABTS1525R), Bhubaneswar, Odisha for
‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of clause (ii) of
sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
2. This Notification shall be applicable for Assessment years 2026-27 to 2030-31 subject to the following
conditions:
(i) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall comply with the conditions specified in Rule 5E of the
Income-tax Rules,1962.
(ii) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall prepare statement under sub-section (1A) of section 35
of the Act for each financial year as prescribed in Form No.10BD and deliver or cause to be delivered to the said
prescribed income-tax authority or the person authorised by such authority such statement in such form, verified
in such manner, setting forth such particulars on or before the 31st May, immediately following the financial year
in which the donation is received, as prescribed in Rule 18AB of the Income-tax Rules,1962.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Provided that such university, college or other institution may also deliver to the prescribed authority a correction
statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered
under sub-section (1A) of section 35 of the Act;
(iii) ‘Sikshya O Anusandhan’ Bhubaneswar, Odisha shall furnish to the donor, a certificate in Form No.10BE
specifying the amount of donation in such manner, containing such particulars and within such time from the
date of receipt of sum, as prescribed in Rule 18AB of the Income-tax Rules, 1962.
[Notification No. 14/2026/F. No. 203/03/2025/ITA-II]
INDU BALA, Dy. Secy.
This notification is issued with Document Identification No. (DIN) ITBA/ADF/F/17/2025-26/1085186119(1) of
Income Tax Department.
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.