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of <h1>Approval for scientific research recognition of an educational trust, subject to compliance and annual filing requirements, enabling tax-deduction eligibility</h1> Approval granted for recognition of an institution as eligible for scientific research deductions under income tax law, covering assessment years 2026-27 to 2030-31, subject to compliance with income-tax rules. The institution must comply with prescribed regulatory conditions, prepare and furnish an annual statement in the prescribed form for each financial year, deliver that statement to the authorised income-tax authority on or before 31 May following the year (with a permitted correction statement), and furnish donor certificates in the prescribed form specifying donation amounts within the prescribed timeframes.
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