The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has declared the Indian Institute of Technology, Roorkee (IIT Roorkee) as an approved institution for Scientific Research under the category of “University, college or other institution” for Section 45(3)(a)(i) of the Income-tax Act, 2025.
Notification No. 119 of 2026-CBDT: The Central Government has provided approval via Notification No. 119 of 2026-CBDT dated September 14, 2026, in compliance with the powers granted u/s 45(4)(b) of the Income-tax Act, 2025, read with Rules 32 and 34 of the Income-tax Rules, 2026.
IIT Roorkee approved for Scientific Research: The notification approves the Indian Institute of Technology, Roorkee, bearing PAN AAALI0033R, for Scientific Research under the category of University, college or other institution for the objectives mentioned u/s 45(3)(a)(i) of the Income-tax Act, 2025.
Important: Educational Institutions Receive GST Exemption on Research Grants
Approval valid for five tax years: This notification will apply to IIT Roorkee for the tax years 2026-27 to 2030-31, subject to the fulfilment of conditions stipulated by the Central Government.
Compliance with Rule 34 is mandatory: As one of the conditions for approval, IIT Roorkee must comply with the conditions mentioned under Rule 34 of the Income-tax Rules, 2026.
Annual statement to be filed in Form No. 15: IIT Roorkee should prepare a statement u/s 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No. 15.
The statement must be delivered or caused to be delivered to the Director General of Income-tax (Systems) or any person authorised by him on or before May 31 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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Certificate to donor in Form No. 16: In accordance with Rule 31 of the Income-tax Rules, 2026, the institution must also issue a certificate in Form No. 16 to the donor, specifying the donation amount.
Read for Notification No. 119
