CBDT Approves University of Hyderabad for Scientific Research Under the Income-tax Act, 2025

The Central Board of Direct Taxes (CBDT) has notified the University of Hyderabad as an approved institution for scientific research under the Income-tax Act, 2025. This approval enables eligible donors to claim tax benefits on qualifying donations made to the University for scientific research, subject to the prescribed conditions under the Act and Rules. 

Key Highlights

The approval has been granted through CBDT Notification No. 71/2026-CBDT [S.O. 3454(E)] dated 25 June 2026.

The notification has been issued under Section 45(4)(b) of the Income-tax Act, 2025.

The University of Hyderabad has been approved under the category of University, college or other institution for the purposes of Section 45(3)(a)(i) read with Rules 32 and 34 of the Income-tax Rules, 2026.

The approval is valid for Tax Years 2026-27 to 2030-31.

Conditions Attached to the Approval

The notification requires the University of Hyderabad to comply with the following conditions:

Comply with the provisions of Rule 34 of the Income-tax Rules, 2026.

Furnish an annual statement of donations received in Form No. 15 to the Director General of Income-tax (Systems) or the authorised person on or before 31 May following the relevant tax year, in accordance with Rule 31.

Issue a Form No. 16 certificate to every donor specifying the amount of donation received, as prescribed under Rule 31. 

What Does This Mean for Donors?

Individuals, companies and other eligible taxpayers making donations to the University of Hyderabad for approved scientific research may be eligible to claim tax benefits under the Income-tax Act, 2025, provided:

The donation satisfies the conditions prescribed under the Act and Rules.

The donor receives the prescribed certificate from the University.

The claim is made in accordance with the applicable provisions while filing the income-tax return. 

Why This Notification Matters

Government approval of scientific research institutions encourages private funding of research and innovation. By extending tax incentives to eligible donors, the Government aims to promote research activities in higher educational institutions while providing legitimate tax relief to taxpayers who contribute towards scientific advancement. 

Conclusion

The approval of the University of Hyderabad as a notified scientific research institution under the Income-tax Act, 2025 provides an opportunity for eligible taxpayers to support scientific research while availing tax benefits, subject to statutory compliance. Taxpayers should ensure that donations are made to approved institutions and retain the prescribed documentation for claiming the deduction.

For expert guidance on this topic, contact your tax professional today.