CBDT Approves IIIT Dharwad for Scientific Research Tax Benefits

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

NOTIFICATION

No. 90 of 2026 – CBDT

New Delhi, 17 July 2026

S.O. ______ (E).— In pursuance of section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute of Information Technology Dharwad (PAN: AAAAI9526L) for Scientific Research under the category of University, College or Other Institution, for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026.

2. This notification shall be applicable to the Indian Institute of Information Technology Dharwad for the tax years 2026–27 to 2030–31, subject to the following conditions:
3. It shall comply with the conditions specified under rule 34 of the Income-tax Rules, 2026.
4. It shall prepare a statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No. 15 and deliver, or cause it to be delivered, to the Director General of Income-tax (Systems) or the person authorised by him on or before 31 May, immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income-tax Rules, 2026.
5. It shall 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.

[No. 203/23/2025/ITA-II]

(Indu Bala)
Deputy Secretary to the Government of India

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