The Central Government has officially approved the University of Hyderabad (UoH) as an eligible institution for carrying out specialized Scientific Research. The landmark decision, issued via an extraordinary gazette notification by the Ministry of Finance’s Department of Revenue, grants the university statutory recognition under the Income-tax Act, 2025, effectively unlocking significant tax benefits for its philanthropic donors and research partners.
The notification by the Central Board of Direct Taxes (CBDT), places the University of Hyderabad under the preferred category of “university, college or other institution” pursuant to Section 45(4)(b) of the Income-tax Act, 2025. This specialized approval is targeted toward the core objectives outlined in Section 45(3)(a)(i) of the Act, alongside Rules 32 and 34 of the newly instituted Income-tax Rules, 2026.
According to the Notification signed by CBDT Deputy Secretary Indu Bala, the approval spans a five-year horizon, becoming effective for the tax years 2026-2027 through to 2030-2031. This long-term window provides the university with a stable regulatory pathway to attract substantial funding and private sector donations dedicated strictly to R&D initiatives.
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To retain this prestigious status and maintain full transparency, the University of Hyderabad is required to strictly satisfy several crucial compliance standards established by the revenue department:
- Rule 34 Adherence: Full compliance with all standard operational and account-keeping criteria defined under Rule 34 of the Income-tax Rules, 2026.
- Mandatory Disclosures (Form No. 15): The institution must compile a detailed financial statement under Section 45(4)(a) for every financial year. This must be submitted directly to the Director General of Income-tax (Systems) or their authorized representative on or before May 31st immediately following the tax year in which any donation is collected.
- Donor Certifications (Form No. 16): To enable tax deductions for its contributors, the university must promptly issue an official donation certificate in Form No. 16, detailing the exact funding amount received in compliance with Rule 31.
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