The Central Board of Direct Taxes (CBDT) has granted approval to Ahmedabad University under Section 35(1)(ii) of the Income-tax Act, 1961. The approval enables donors contributing to the university’s research activities to claim weighted tax deductions, subject to prescribed conditions.

The notification, issued by the Ministry of Finance through the Central Board of Direct Taxes (CBDT) on March 20, 2026, recognizes Ahmedabad University as an eligible institution engaged in scientific research. The approval falls under the category of “University, college or other institution” as specified under the Income-tax Rules, 1962.

The tax benefit under this notification will be available for Assessment Years 2026–27 to 2030–31. This means donors contributing to the institution during this period can avail tax deductions, thereby encouraging funding for research and innovation.

The approval is subject to strict compliance requirements.

Firstly, the university must adhere to conditions prescribed under Rule 5E of the Income-tax Rules, 1962.

Secondly, it is required to file an annual statement of donations received in Form 10BD by May 31 following the financial year in which the donation is received.

Lastly, the institution must also issue a donation certificate in Form 10BE to donors, specifying details of the contribution within the prescribed time.

Additionally, provisions have been made to allow correction statements in case of errors or updates in the filed information, ensuring transparency and accuracy in reporting.

Notification Details

Notification No. 23/2026

Date: 20/03/2026

Read More: CBDT Notifies Approval of Tea Research Association for Scientific Research