Tax Deduction for Donations to Indian Institute for Human Settlements
- Document
- Notification Notification No. 5/2026
- Effective
- AY 2026-27 to AY 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 5/2026 confirms that donations made to the Indian Institute for Human Settlements for scientific research qualify for tax benefits. This document exists to officially recognize the institute as an approved research organization under the Income Tax Act.
What has changed
How it worked before
Previously, donors could not claim a specific tax deduction for contributions made to this institute under this particular research category. There was no official approval in place for this entity to receive tax-deductible research funding.
What has changed
The government has now granted the institute approval for scientific research under section 35(1)(iia), which allows donors to claim a tax deduction for their contributions. This approval applies to donations made during the five-year period from Assessment Year 2026-27 to 2030-31.
Who this affects
This affects individuals or businesses who donate money to the Indian Institute for Human Settlements for scientific research purposes. If you are a donor, you can now use these contributions to lower your taxable income.
What you should do
If you have donated to this institute, keep your donation receipts and records safe to support your claim when filing your income tax return. You do not need to file any special forms with the government to receive this benefit, as it is handled during your regular tax filing process.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 5/2026 |
| Full title | Notification No. 5/2026 |
| Effective | AY 2026-27 to AY 2030-31 |
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