CBDT Approves Tea Research Association as Research Association for Income Tax Benefit Purposes

The Central Government has approved the ‘Tea Research Association’ as a Research Association for Scientific Research.

This announcement was made in a notification (S.O. 1491(E) dated 20th March, 2026) issued by the Ministry of Finance (Department of Revenue).

As per the notification, the Central Government, using its power under section 35(1)(ii) of the Income Tax Act, 1961, read with Rules 5C and 5D of the Income-tax Rules, 1962, has approved ‘Tea Research Association,’ Kolkata, West Bengal, under the category of ‘Research Association’ for ‘Scientific Research’ for the purposes of section 35(1)(ii) of the Income Tax Act read with rules 5C and 5D of the Income-tax Rules.

This provision allows taxpayers to claim a 100% deduction for the amount paid to the approved scientific research association. However, the said tax benefit is subject to some conditions. These conditions are as follows:

• The tea research association must follow the conditions laid down in Rule 5D of the Income Tax Rules.
• The Association must prepare a statement every year in Form No. 10BD for donations received and submit it to the income-tax authority or an authorised person by 31st May following the financial year. The association can also send a correction statement to correct any mistake filed in the statement.
• The association is also required to submit a certificate in Form No. 10BE, having the details of the amount of donation.

This approval is for assessment years 2027-28 to 2031-32.