CBDT Approves IIT Roorkee for Scientific-Research Donations Through Tax Year 2030-31

# CBDT Approves IIT Roorkee for Scientific-Research Donations Through Tax Year 2030-31

Finin2min 2-minute summary

CBDT Notification No. 119 of 2026 approves IIT Roorkee for scientific research under section 45 of the Income-tax Act, 2025 for tax years 2026-27 to 2030-31, with annual statement and donor-certificate conditions.

What changed

IIT Roorkee now has a five-tax-year approval for the specified scientific-research category, subject to compliance with Rules 31, 32 and 34 and prescribed reporting/certification.

Why it matters

The notification determines institutional eligibility and compliance evidence for qualifying research donations; donors and the institution need the correct tax-year, purpose and forms rather than relying on generic charitable-donation treatment.

Who is affected

IIT Roorkee, donors seeking eligible scientific-research treatment, tax teams, auditors and institutions managing research donations.

Action / control point

Preserve the notification, verify the donation’s purpose and tax year, obtain the prescribed certificate, and do not assume every payment to IIT Roorkee receives identical tax treatment.

Key verified facts

• The Central Government approved IIT Roorkee for Scientific Research under the category “University, college or other institution” for section 45(3)(a)(i).
• The approval applies for tax years 2026-27 through 2030-31.
• The institution must comply with Rule 34 of the Income-tax Rules, 2026.
• For each tax year, the institution must prepare the prescribed statement in Form No. 15 and deliver it by May 31 immediately following the tax year in which the donation is received, subject to Rule 31.
• The institution must furnish the donor a Form No. 16 certificate specifying the amount of donation.

What happened and how it works

The notification is institution-specific and purpose-specific. Approval does not mean every receipt by IIT Roorkee is automatically a qualifying scientific-research donation. Donors should retain the payment trail, purpose documentation and the prescribed certificate so the claim can be matched to the statutory category.

The five-year window is also important. Tax treatment follows the applicable tax year and operative approval, so finance teams should not backdate the notification or assume it continues indefinitely after 2030-31. A future renewal or superseding notification would need to be checked separately.

The reporting chain is designed to create matching information. The institution’s Form 15 statement and the donor’s Form 16 certificate create a documentary bridge between the recipient and the taxpayer. Errors in identification, amount or timing can create reconciliation issues even where the underlying donation is genuine.

For the institution, this is a compliance obligation as well as a benefit. Rule 34 conditions and the May 31 filing date should be built into the annual tax calendar. Donor certificates should be generated from controlled records rather than manual spreadsheets that can produce mismatched amounts or identifiers.

For donors, eligibility is not a substitute for broader tax analysis. Entity type, accounting classification, business purpose, documentation and the exact deduction mechanism under the new Act can affect the result. The notification proves the institution’s approved status for the specified category; it does not itself calculate an individual taxpayer’s deduction.

Finance, legal, tax and accounting lens

For donors, the tax deduction depends on the notified approval, the nature and timing of the payment and the documentation prescribed under the Income-tax Act, 2025 and Rules. The notification should be retained with the donation evidence; a payment to an institution with a similar name or for a purpose outside the approved scientific-research route should not be assumed to qualify.

For IIT Roorkee, approval brings reporting and certification responsibilities. The institution should maintain donation-level records, file the prescribed annual statement within the Rule 34 timeline and issue the required donor certificate so that the donor’s claim can be matched. Failure in reporting can create practical deduction disputes even where the institution itself is approved.

Accounting treatment remains separate from tax deductibility. A corporate donor should recognise the payment according to its substance and applicable accounting policy; the tax benefit, where available, is determined under the tax law and should not be described as a reimbursement of the donation.

Practical decision framework

Before claiming treatment, keep the CBDT notification, donation receipt, bank proof, purpose correspondence and Form 16 together. Confirm the tax year and whether the payment was actually for the approved scientific-research purpose.

IIT Roorkee’s finance team should reconcile donation ledgers to Form 15 and Form 16 outputs before the May 31 deadline, with maker-checker controls over donor identity and amount.

What not to infer

Do not infer that all payments to IIT Roorkee are deductible, that the approval applies before tax year 2026-27 or after 2030-31, or that a receipt alone replaces the prescribed certificate.

What to watch next

• Any corrigendum or superseding CBDT notification
• Rules/Forms changes under the Income-tax Act, 2025
• Institutional Form 15 reporting and donor Form 16 issuance
• Future renewal after tax year 2030-31

Finin2min Q&A

What is the approval period?

Tax years 2026-27 to 2030-31, subject to the notification’s conditions.

What document should a donor expect?

The notification requires the institution to furnish a Form No. 16 certificate specifying the donation amount, under Rule 31.

Source and methodology

• Controlling source: Central Board of Direct Taxes — https://www.incometaxindia.gov.in/documents/d/guest/notification-no-119-2026-pdf
• Source reference: CBDT Notification No. 119 of 2026, dated 14 Sep 2026
• Research cutoff: **2026-09-15 22:22 IST**

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Disclaimer

This material is for general information and education only. It is not investment, tax, legal, accounting or financial advice. Markets, regulations, litigation, transaction terms and source-reported facts can change after the stated cutoff. Verify the latest controlling source and obtain appropriate professional advice before acting on a material decision.