Tax Deduction Approval for Donations to G.S.L. Medical College
- Document
- Notification Notification No. 21/2026
- 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 No. 21/2026 confirms that G.S.L. Medical College and General Hospital is now approved for scientific research. This status allows the institution to accept donations that qualify for tax deductions under the Income-tax Act.
What has changed
How it worked before
Previously, donations made to this institution did not qualify for the specific tax benefits associated with scientific research funding. Donors could not claim these contributions as deductions against their taxable income.
What has changed
The government has granted approval under section 35(1)(ii), which covers scientific research, for the assessment years 2026-27 through 2030-31. This means donors can now reduce their tax liability by contributing to the research activities of this specific hospital.
Who this affects
This affects G.S.L. Trust in Rajahmundry and individuals or businesses who donate money to their medical research programs.
What you should do
If you are the trust, you must file Form 10BD by May 31st each year and provide Form 10BE certificates to your donors. If you are a donor, ensure you receive the Form 10BE certificate from the trust to claim your tax deduction when filing your income tax return.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 21/2026 |
| Full title | Notification No. 21/2026 |
| Effective | Assessment years 2026-27 to 2030-31 |
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