Tax Deduction Approval for Scientific Research Donations to Sikshya O Anusandhan
- Document
- Notification Notification No. 14/2026
- Effective
- Assessment years 2026-27 to 2030-31
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 14/2026 confirms that donations made to Sikshya O Anusandhan for scientific research qualify for tax benefits. This document exists to officially recognize the institution as an approved research body under the Income-tax Act, which governs how your annual income is taxed.
What has changed
How it worked before
Previously, there was no specific approval in place for this institution under this section of the Income-tax Act. Without this official recognition, donors could not claim the specific tax deductions allowed for scientific research contributions.
What has changed
The government has now granted approval for scientific research under section 35(1)(ii), which allows donors to claim tax deductions for their contributions. This status is valid for the assessment years, or the years when your income is calculated, from 2026-27 through 2030-31.
Who this affects
This affects Sikshya O Anusandhan as the recipient of funds, and individuals or businesses who donate money to them for scientific research. If you are a donor, this approval allows you to claim a tax deduction on your contributions.
What you should do
Sikshya O Anusandhan must file Form 10BD, a statement of donations received, by May 31st each year and provide Form 10BE certificates to donors. As a donor, you simply need to ensure you receive the Form 10BE certificate from the institution to support your tax deduction claim.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 14/2026 |
| Full title | Notification No. 14/2026 |
| Effective | Assessment years 2026-27 to 2030-31 |
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