Scientific research institution approval granted subject to compliance, donor certificate requirements, and annual statement filing obligations. Approval is granted under section 45(4)(b) to S. Nijalingappa Sugar Institute, Belgaum, as an institution for scientific research for the purposes of section 45(3)(a)(i) and rules 32 and 34 of the Income-tax Rules, 2026. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing of Form No. 15, along with issuance of Form No. 16 to the donor, in accordance with rule 31.