Ref: Section 45, Notification Nos. 66, 67, 68 & 69 of 2026 | Dated: 30th May, 2026
The Central Board of Direct Taxes (CBDT) has, vide Notification Nos. 66, 67, 68, and 69 of 2026, approved four institutions for the purposes of claiming deduction on donations made towards scientific research under Section 45 of the Income Tax Act, 2025. All four notifications were issued on 30th May, 2026 and are effective for Tax Years 2026-27 to 2030-31.
Quick Context: Section 45 and Scientific Research Deductions
Under the new Income Tax Act, 2025, Section 45(3) provides a deduction for sums paid to approved institutions for scientific research. Specifically, Section 45(3)(a)(i) covers donations made to a research association, University, college, or other institution to be used for scientific research.
However, not every institution qualifies automatically. Section 45(4)(b) requires that such institutions be specifically approved by the Central Government through notification — and that is exactly what these four CBDT notifications accomplish.
The expenditure is deductible subject to conditions prescribed under Rules 32 and 34 of the Income-tax Rules, 2026, and the approved institution must also comply with reporting obligations under Rule 31, including:
- Filing a statement in Form No. 15 with the Director General of Income-tax (Systems) on or before 31st May of the following Tax Year.
- Issuing a Form No. 16 certificate to the donor specifying the donation amount.
Institutions Approved: A Summary
1. Notification No. 66/2026 — Ramakrishna Mission Vidyamandira
| Detail | Particulars |
|---|---|
| Institution | Ramakrishna Mission Vidyamandira |
| Under the aegis of | Ramakrishna Mission, Belur Math, Howrah |
| PAN | AAAAR1077P |
| Category | University, College or Other Institution |
| Valid for Tax Years | 2026-27 to 2030-31 |
| S.O. No. | S.O. 2749(E) |
| F. No. | 203/15/2025/ITA-II |
Ramakrishna Mission Vidyamandira, affiliated with the Ramakrishna Mission headquartered at Belur Math, Howrah, has been approved for scientific research purposes. The Mission is a well-known educational and spiritual organisation with a long-standing tradition in higher education and research.
2. Notification No. 67/2026 — Regional Centre for Biotechnology, Faridabad
| Detail | Particulars |
|---|---|
| Institution | Regional Centre for Biotechnology |
| Location | Faridabad, Haryana |
| PAN | AAAAR9016J |
| Category | University, College or Other Institution |
| Valid for Tax Years | 2026-27 to 2030-31 |
| S.O. No. | S.O. 2750(E) |
| F. No. | 203/16/2025/ITA-II |
The Regional Centre for Biotechnology (RCB), Faridabad is a premier institution established under the auspices of the Department of Biotechnology, Government of India. Its approval opens the door for corporate donors and individuals to claim deductions on contributions directed towards its scientific research programmes.
3. Notification No. 68/2026 — S. Nijalingappa Sugar Institute, Belgaum
| Detail | Particulars |
|---|---|
| Institution | S. Nijalingappa Sugar Institute |
| Location | Belgaum |
| PAN | AAATK6236C |
| Category | University, College or Other Institution |
| Valid for Tax Years | 2026-27 to 2030-31 |
| S.O. No. | S.O. 2751(E) |
| F. No. | 203/17/2025/ITA-II |
S. Nijalingappa Sugar Institute, Belgaum, is a dedicated research body in the sugarcane and sugar technology sector. Its inclusion is particularly relevant for companies and entities in the agri-processing and sugar industry looking to channel CSR or voluntary contributions towards sector-specific research.
4. Notification No. 69/2026 — National Institute of Advanced Studies, Bangalore
| Detail | Particulars |
|---|---|
| Institution | National Institute of Advanced Studies |
| Location | Bangalore |
| PAN | AAATN2269A |
| Category | University, College or Other Institution |
| Valid for Tax Years | 2026-27 to 2030-31 |
| S.O. No. | S.O. 2752(E) |
| F. No. | 203/18/2025/ITA-II |
The National Institute of Advanced Studies (NIAS), Bangalore is a multidisciplinary research institution known for its work in science policy, strategic studies, and natural sciences. Its approval broadens the spectrum of eligible research institutions donors can contribute to.
What Donors Need to Keep in Mind
If your entity proposes to donate to any of these approved institutions and claim deduction under Section 45(3)(a)(i), here are the key compliance checkpoints:
For the Donor:
- Obtain Form No. 16 (certificate of donation) from the institution.
- Ensure the payment is made to the institution directly and is specifically for scientific research purposes.
- The deduction is available only while the institution’s approval remains valid — i.e., for Tax Years 2026-27 through 2030-31.
For the Approved Institution:
- Must comply with all conditions under Rule 34 of the Income-tax Rules, 2026.
- Must file Form No. 15 with the DGIT (Systems) by 31st May every year.
- Must issue Form No. 16 to every donor.
Access the Notifications
All four notifications are available on the Income Tax India portal and are also tracked on TaxRoutine’s Notifications and Circulars page for your reference.
| Notification | Institution | Link |
|---|---|---|
| No. 66/2026 | Ramakrishna Mission Vidyamandira | View Notification |
| No. 67/2026 | Regional Centre for Biotechnology, Faridabad | View Notification |
| No. 68/2026 | S. Nijalingappa Sugar Institute, Belgaum | View Notification |
| No. 69/2026 | National Institute of Advanced Studies, Bangalore | View Notification |
For a complete list of CBDT Notifications under the Income Tax Act, 2025, visit TaxRoutine’s Notifications and Circulars page.