**Executive Summary**
This notification from the Ministry of Finance approves G.S.L. Medical College and General Hospital, under G.S.L. Trust, for 'Scientific Research' for the assessment years 2026-27 to 2030-31. The approval is granted under section 35(1)(ii) of the Income-tax Act, 1961, subject to specific reporting conditions. Key requirements include the annual submission of donation statements by May 31st and the issuance of certificates to donors.
**Key Points / Main Content**
**Institutional Approval**
* **Entity:** G.S.L. Medical College and General Hospital, Rajahmundry, Andhra Pradesh (under G.S.L. Trust, PAN: AAATG3008N).
* **Category:** Approved as a ‘University, college or other institution’ for the purpose of ‘Scientific Research’.
* **Legal Authority:** Issued under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E.
**Period of Validity**
* The notification is applicable for a five-year period covering Assessment Years 2026-27 to 2030-31.
**Reporting and Compliance Requirements**
* **Rule 5E Compliance:** The Trust must adhere to all conditions specified in Rule 5E of the Income-tax Rules, 1962.
* **Form No. 10BD:** The institution must prepare and deliver a statement of donations for each financial year to the prescribed income-tax authority.
* **Filing Deadline:** Form No. 10BD must be submitted on or before the 31st of May immediately following the financial year in which the donation was received.
* **Correction Statements:** The institution is permitted to submit correction statements to rectify mistakes or update information in previously filed statements.
* **Form No. 10BE:** The institution must furnish a certificate of donation to the donor, specifying the amount and date of receipt, within the time prescribed under Rule 18AB.
**Impact Analysis**
**G.S.L. Trust / G.S.L. Medical College and General Hospital**
**Impact**
The institution is officially recognized for scientific research, allowing it to facilitate tax-deductible donations under the Income-tax Act for the specified assessment years.
**Action Required**
The Trust must comply with Rule 5E, submit annual donation statements via Form 10BD by the May 31st deadline, and issue Form 10BE certificates to all donors.
**Donors to G.S.L. Trust**
**Impact**
Donors contributing to the institution for scientific research purposes become eligible for tax benefits as per the provisions of the Income-tax Act.
**Action Required**
Donors should ensure they obtain the prescribed certificate in Form No. 10BE from the Trust to support their tax claims.
**Income Tax Authorities**
**Impact**
The prescribed authorities are responsible for oversight and the receipt of verified statements regarding the institution’s research-related donations.
**Action Required**
Authorities must process the annual Form 10BD submissions and any subsequent correction statements filed by the institution.
Key Entities Referenced
G.S.L. TRUST, Rajahmundry, Andhra Pradesh: The primary entity whose medical college and hospital are approved for scientific research tax benefits under the Income-tax Act.
Income-tax Act, 1961: The governing legislation, specifically Section 35, under which the Central Government grants approval for tax-deductible scientific research.
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance responsible for issuing the notification and overseeing compliance with direct tax laws.
Scientific Research: The specific category of activity for which the G.S.L. Trust is approved, enabling tax exemptions for donors under university or college status.
Income-tax Rules, 1962: The rules (specifically 5C, 5E, and 18AB) that define the compliance conditions and reporting requirements for the approved institution.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18032026-271050
CG-DxLx-xEG-I1D8H0x3x2x0 26-271050
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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.ं 1336] नई दिल्ली, बध िार, माच ड18, 2026/फाल्ग न 27, 1947
No. 1336] NEW DELHI, WEDNESDAY, MARCH 18, 2026/PHALGUNA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 18 माच,ड 2026
का.आ. 1401(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 खडं (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार
‘िी. एस. एल. रस्ट्ट’, (PAN: AAATG3008N), रािमि ं री, आध्रं प्रिेि की इकाई िी. एस. एल. मजे डकल महाजिद्यालय
एि ं िनरल स्ट्पताल 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 ‘जिश्वजिद्यालय, महाजिद्यालय या अन्द्य सस्ट्ं था’ की श्रणे ी के अंतगडत ‘
िज्ञै ाजनक अनस धं ान’ हते अन मोदित करती ह।ै
2. यह अजधसूचना मल्ू यांकन िर्ड 2026-27 से 2030-31 तक जनम्नजलजखत ितों के अधीन लागू होगी ।
(i) ‘िी. एस. एल. रस्ट्ट’, (PAN: AAATG3008N), रािमि ं री, आध्रं प्रिेि को आयकर अजधजनयम, 1962 के जनयम
5ङ में जनर्िडष्ट ितों का अन पालन करना होगा।
(ii) ‘िी. एस. एल. रस्ट्ट’, (PAN: AAATG3008N), रािमि ं री, आध्रं प्रिेि 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 ऐसे प्राजधकारी द्वारा अजधकृत व्यजि को उि प्रपत्र में, ऐसे तरीके से सत्याजपत, ऐसे जििरणों को प्रस्ट्तत करत े
1941 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
हुए, उस जित्तीय िर्ड के त रंत बाि आने िाली 31 मई को या उससे पहले, जिसमें िान प्राप्त हुआ ह,ै आयकर अजधजनयम,
1962 के जनयम 18कख में जनधाडठरत अन सार प्रस्ट्त त करेगा या प्रस्ट्त त 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 स धारन े या उसम ें िानकारी िोड़ने, हटान े या अद्यतन करन े के जलए जनधाडठरत
प्राजधकारी को एक स धार जििरण भी प्रस्ट्त त कर सकती ह।ै
(iii) ‘िी. एस. एल. रस्ट्ट’, (PAN: AAATG3008N), रािमि ं री, आध्रं प्रिेि िानकताड को प्रपत्र संख्या 10खघ में एक
प्रमाण पत्र प्रिान करेगा, जिसमें िान की राजि का जििरण, जििरण और राजि प्राप्त होने की जतजथ से जनधाडठरत समय के
भीतर दिया िाएगा, िैसा दक आयकर अजधजनयम, 1962 के जनयम 18कख म ेंजनधाडठरत ह।ै
[अजधसूचना स.ं 21/2026/ फा. स.ं 203/06/2025/ITA-II]
इंि बाला, उप सजचि
यह अजधसूचना आयकर जिभाग के िस्ट्तािेज़ पहचान संख्या(डीआईएन) ITBA/ADF/M/ADF 23/2025-26/1087546829
(1) के साथ िारी की गई ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th March, 2026
S.O. 1401(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 G.S.L. Medical College and General Hospital under the aegis of G.S.L.
TRUST’ (PAN: AAATG3008N), Rajahmundry, Andhra Pradesh, 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) G.S.L. TRUST, Rajahmundry, Andhra Pradesh shall comply with the conditions specified in Rule 5E of the
Income-tax Rules, 1962.
(ii) G.S.L. TRUST, Rajahmundry, Andhra Pradesh 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.
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) G.S.L. TRUST, Rajahmundry, Andhra Pradesh 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. 21/2026/F. No. 203/06/2025/ITA-II]
INDU BALA, Dy. Secy.
This notification is issued with Document Identification No. (DIN) ITBA/ADF/M/ADF 23/2025-26/1087546829(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.