CBDT Notifies Approval of Sikshya O Anusandhan for Scientific Research Under Section 35

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance recently shared a notification (No. 14/2026) on January 27, 2026, regarding approving the Sikshya O Anusandhan for scientific research.

The Central government using its power given by clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961 (43), read with Rules 5C and 5E of the Income-tax Rules, 1962 approves ‘Sikshya O Anusandhan’ (PAN: AABTS1525R), Bhubaneswar, Odisha for ‘Scientific Research’ under the category of ‘University, college or other institution’.

This notification is applicable for the assessment years 2026-27 to 2030-31, subject to the conditions below:

1. Sikshya O Anusandhan, Bhubaneswar, Odisha, will follow the conditions mentioned in Rule 5E of the Income-tax Rules, 1962.

2. Sikshya O Anusandhan, Bhubaneswar, Odisha, must prepare a statement under Section 35(1A) of the Act for every financial year in Form No. 10BD. This statement must be submitted to the prescribed Income-tax authority or an authorised person in the prescribed format and manner. It should include all required details and must be filed on or before 31st May following the financial year in which the donation was received, as per Rule 18AB of the Income-tax Rules, 1962.

Such a university, college, or other institution is also allowed to submit a correction statement to the concerned authority if they need to fix any mistake or make changes. They can use this to add new information, remove incorrect details, or update previously submitted information under section 35(1A) of the Act.

3. Sikshya O Anusandhan, Bhubaneswar, Odisha, will give the donor a certificate in Form 10BE specifying the amount donated. This certificate will include all required details and will be provided within the time limit set under Rule 18AB of the Income-tax Rules, 1962.