Scientific research approval granted for IIT Bhilai, with compliance, reporting, and donor certification conditions attached. Approval is granted to Indian Institute of Technology (IIT), Bhilai as a scientific research institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E of the Income-tax Rules, 1962. The approval applies for the assessment years 2026-27 to 2030-31 and is subject to compliance with Rule 5E, filing of Form No. 10BD for each financial year, the facility of correction statements, and issuance of Form No. 10BE to donors within the prescribed time.