Research institution approval conditions govern tax treatment, annual reporting, and donor certificate compliance for approved donations. Approval is granted to the Indian Institute for Human Settlements, Bengaluru, as a research institution for Social Science or Statistical Research under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The approval applies for the specified tax years, subject to compliance with prescribed conditions, filing of the annual statement in the required form and time, and furnishing donors with the prescribed donation certificate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Research institution approval conditions govern tax treatment, annual reporting, and donor certificate compliance for approved donations.
Approval is granted to the Indian Institute for Human Settlements, Bengaluru, as a research institution for Social Science or Statistical Research under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The approval applies for the specified tax years, subject to compliance with prescribed conditions, filing of the annual statement in the required form and time, and furnishing donors with the prescribed donation certificate.
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