Tax Approval for Scientific Research at Rajalakshmi University Trust
- Document
- Notification Notification No. 16/2026
- 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 16/2026 confirms that Rajalakshmi University Trust is now approved for scientific research tax benefits. This approval allows the trust to receive donations that qualify for tax deductions under the Income-tax Act.
What has changed
How it worked before
Previously, there was no specific approval in place for this trust to conduct research under these specific tax provisions. Without this official recognition, donors could not claim the special tax deductions associated with scientific research funding.
What has changed
The government has granted approval under section 35(1)(ii) of the Income-tax Act, which covers deductions for scientific research contributions. This status is valid for the assessment years, or the years used to calculate tax, from 2026-27 through 2030-31.
Who this affects
This specifically affects the Rajalakshmi University Trust in Chennai. It also impacts donors who contribute to the trust's scientific research projects and wish to claim tax benefits.
What you should do
The trust must follow Rule 5E, which outlines the rules for maintaining research approval. They are required to file Form 10BD for all donations received and issue Form 10BE certificates to their donors to ensure the tax benefits remain valid.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 16/2026 |
| Full title | Notification No. 16/2026 |
| Effective | Assessment years 2026-27 to 2030-31 |
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