Tax Approval for Scientific Research Donations at Sri Ramachandra Institute
- Document
- Notification Notification No. 18/2026
- 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 18/2026 confirms that the Sri Ramachandra Institute of Higher Education and Research Trust is officially approved for scientific research tax benefits. This document exists to verify that donations made to this specific institution qualify for tax deductions under the Income-tax Act.
What has changed
How it worked before
Previously, there was no active approval for this specific institution under these research tax rules for the upcoming period. Donors could not claim these specific research-related tax deductions for contributions made to the trust.
What has changed
The government has granted a new approval under section 35(1)(ii), which allows donors to claim tax deductions for money given to scientific research. This status is valid for the assessment years, or the years when income is taxed, from 2026-27 through 2030-31.
Who this affects
This affects the Sri Ramachandra Institute of Higher Education and Research Trust in Chennai and the individuals or businesses who donate money to them for scientific research.
What you should do
If you are the institute, you must file a statement of donations in Form 10BD by May 31st each year and provide a certificate in Form 10BE to your donors. If you are a donor, ensure you receive your Form 10BE certificate from the institute to support your tax deduction claims.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 18/2026 |
| Full title | Notification No. 18/2026 |
| Effective | Assessment years 2026-27 to 2030-31 |
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