CBDT Approves University of Hyderabad for Scientific Research under the Income-tax Act, 2025

The Central Board of Direct Taxes (CBDT) has notified the University of Hyderabad as an approved institution for scientific research under the provisions of the Income-tax Act, 2025. This approval enables eligible donors to claim tax benefits on qualifying donations made for scientific research, subject to compliance with the prescribed conditions under the Act and the Income-tax Rules, 2026. (TaxGuru)

Key Highlights

• The approval has been granted through CBDT Notification No. 71/2026 – CBDT (S.O. 3454(E)) dated 25 June 2026.

• The notification has been issued under Section 45(4)(b) of the Income-tax Act, 2025.

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• The University of Hyderabad has been approved under the category of a University, college or other institution for the purposes of Section 45(3)(a)(i) read with Rules 32 and 34 of the Income-tax Rules, 2026.

• The approval is valid for Tax Years 2026-27 to 2030-31. (TaxGuru)

Tax Benefit for Donors

Taxpayers making eligible donations to the University of Hyderabad for scientific research may claim the applicable deduction under Section 45 of the Income-tax Act, 2025, provided all statutory conditions are fulfilled.

Before claiming the deduction, donors should ensure that:

• The donation is made to the approved institution during the validity period.

• The institution issues the prescribed donation certificate.

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• All documentation is retained for tax compliance and assessment purposes. (TaxGuru)

Compliance Requirements for the University

The approval is subject to several conditions prescribed under the Income-tax Rules, 2026. The University is required to:

• Comply with Rule 34 of the Income-tax Rules, 2026.

• Furnish an annual statement of donations received in Form No. 15 under Section 45(4)(a) on or before 31 May following the relevant tax year.

• Issue a Form No. 16 certificate to every donor specifying the amount of donation received, in accordance with Rule 31 of the Income-tax Rules, 2026. (TaxGuru)

Why This Notification Matters

Government approval of scientific research institutions encourages funding for research and innovation by extending tax incentives to eligible donors. Businesses, corporates, trusts and individual taxpayers planning contributions towards scientific research should verify that the recipient institution holds a valid CBDT approval before claiming any tax benefit.

The notification also strengthens transparency by requiring approved institutions to file annual statements and issue standardized donor certificates. (TaxGuru)

Conclusion

The approval of the University of Hyderabad as a notified scientific research institution is a welcome step towards promoting research and innovation through tax incentives. Taxpayers intending to support scientific research should review the eligibility conditions, maintain proper documentation, and ensure compliance with the provisions of the Income-tax Act, 2025 and the Income-tax Rules, 2026 before claiming any deduction.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: CBDT has approved the University of Hyderabad for scientific research, allowing eligible donations to qualify for tax benefits from TY 2026-27 to 2030-31.

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