CBDT Approves University of Hyderabad for Scientific Research Tax Benefits Under Income-tax Act, 2025:

CBDT Approves University of Hyderabad for Scientific Research Tax Benefits Under Income-tax Act, 2025 The Central Board of Direct Taxes (CBDT) under Ministry of Finance has recently issued Notification No. 71/2026-CBDT (S.O. 3454(E)) dated 25th June, 2026 approving University of Hyderabad as an institution for Scientific Research under Income-tax Act, 2025.

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The Central Government in exercise of the powers conferred by section 45(4)(b) of the Income-tax Act, 2025, hereby approves the University of Hyderabad (PAN: AAAAU8109M) for Scientific Research under the category of University, college or other institution for the purposes of section 45(3)(a)(i) of the said Act read with Rules 32 and 34 of the Income-tax Rules, 2026. This notification shall apply for Tax Years 2026-27 to 2030-31, subject to the following conditions: 1. University of Hyderabad shall be subject to the conditions prescribed under Rule 34 of the Income-tax Rules, 2026. 2. The University shall prepare a statement in Form No.15 in respect of every tax year under section 45(4)(a) of the Income tax Act, 2025. The statement must be furnished to the Director General of Income-tax (Systems) or any person authorized by him on or before 31st May immediately following the tax year in which the donation is received, in accordance with Rule 31 of the Income-tax Rules, 2026.

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3. The University of Hyderabad shall furnish to every donor a certificate in Form No. 16 specifying the amount of donation received, in accordance with Rule 31 of the Income-tax Rules, 2026.