Summary
CBDT has issued Notifications 122/2026 to 132/2026 (28-29 September 2026) under Section 45 of the Income-tax Act, 2025, approving institutions such as SCARF Chennai, ATREE Bengaluru, IFMR Chennai and Jai Research Foundation for scientific or social science research. The approvals run for tax years 2026-27 to 2030-31. The institutions must file donation statements and issue donor certificates under the Income-tax Rules, 2026.
What it means for you
Donors to these institutions can claim deductions, provided they receive the donor certificate.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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