The Central Board of Direct Taxes (CBDT) has notified the approval of the Public Health Foundation of India (PHFI), Delhi, as an institution eligible for scientific research benefits under the Income-tax Act, 2025.
The notification has been issued under Section 45(4)(b) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026. PHFI has been approved under the category of a university, college or other institution for the purposes of Section 45(3)(a)(i) of the Act, enabling donations made to the institution for scientific research to qualify for the prescribed tax benefits.
According to the notification, the approval shall remain valid for Tax Years 2026–27 to 2030–31, subject to compliance with statutory conditions laid down under the Income-tax Rules, 2026.
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As part of these conditions, PHFI is required to comply with Rule 34 of the Income-tax Rules, 2026, prepare and furnish an annual statement in Form No. 15 for every tax year in which donations are received, and submit the statement to the Director General of Income-tax (Systems) or the authorised officer by 31 May following the relevant tax year. The institution is also required to issue Form No. 16 certificates to donors specifying the amount of donation in accordance with Rule 31 of the Income-tax Rules, 2026.
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