Scientific research approval under the Income tax Act triggers reporting and donor certification obligations via specified forms and rules. Approval is granted to G.S.L. Medical College and General Hospital under G.S.L. TRUST for recognition as an institution engaged in scientific research under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, applicable for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E, submission of the Form No.10BD statement under sub section (1A) by 31st May (with correction allowed), and issuance of Form No.10BE donor certificates as prescribed by Rule 18AB.