Tax Benefits for Donations to the Tea Research Association
- Document
- Notification Notification No. 24/2026
- Effective
- Assessment years 2027-28 to 2031-32
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. 24/2026 confirms that the Tea Research Association is now an approved body for scientific research. This status allows donors to claim specific tax deductions for their contributions under the Income-tax Act.
What has changed
How it worked before
Previously, there was no official approval for this specific association to receive tax-deductible donations for scientific research. Donors could not claim these specific tax benefits for contributions made to this organization.
What has changed
The government has officially recognized the Tea Research Association as a scientific research body under section 35(1)(ii) of the Income-tax Act, which covers tax-deductible research expenses. This approval is valid for the assessment years 2027-28 through 2031-32, meaning the tax year you report your income for.
Who this affects
This affects the Tea Research Association itself and any individuals or businesses who donate money to them for scientific research purposes.
What you should do
If you are the Tea Research Association, you must file Form 10BD by May 31st each year to report all donations received. You are also required to issue Form 10BE certificates to your donors so they can claim their tax deductions.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 24/2026 |
| Full title | Notification No. 24/2026 |
| Effective | Assessment years 2027-28 to 2031-32 |
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