Tax Benefits for Donations to Ahmedabad University
- Document
- Notification Notification No. 23/2026
- 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 23/2026 confirms that Ahmedabad University is approved for scientific research tax deductions under the Income-tax Act.
What has changed
How it worked before
Previously, there was no specific government approval in place for this institution to offer these specific research-based tax benefits to its donors. Donors could not claim these specific deductions for contributions made to the university.
What has changed
The government has now officially approved Ahmedabad University for scientific research activities under section 35(1)(ii), which allows donors to claim tax deductions for their contributions. This approval is valid for the assessment years, or the years when income is taxed, from 2026-27 through 2030-31.
Who this affects
This affects Ahmedabad University and individuals or businesses who donate money to the university for scientific research purposes.
What you should do
If you are a donor, you should ensure you receive a Form 10BE certificate from the university to support your tax deduction claim. If you represent the university, you must file Form 10BD annually by May 31st and issue the required certificates to your donors.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 23/2026 |
| Full title | Notification No. 23/2026 |
| Effective | Assessment years 2026-27 to 2030-31 |
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