CBDT Approves S. Nijalingappa Sugar Institute for Scientific Research

MINISTRY OF FINANCE

(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 30th May, 2026

No. 68 of 2026-CBDT

S.O. 2751(E).— In pursuance of section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the S. Nijalingappa Sugar Institute, Belgaum (PAN: AAATK6236C) 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, 2025 and Rules 32 and 34 of the Income-tax Rules, 2026.

2. Applicability This notification shall be applicable to the S. Nijalingappa Sugar Institute, Belgaum for the tax years 2026-2027 to 2030-2031, subject to the following conditions:

(i) The institute shall comply with the conditions specified in Rule 34 of the Income-tax Rules, 2026.

(ii) The institute 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 any person authorized by him on or before 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) The institute 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.

[F. No. 203/17/2025/ITA-II]

INDU BALA
Deputy Secretary

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