<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Scientific research approval under section 35(1)(ii) requires Form 10BD reporting and Form 10BE donor certificates with prescribed filing timelines.</title>
    <link>https://www.taxtmi.com/highlights?id=97355</link>
    <description>Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.</description>
    <language>en-us</language>
    <pubDate>Mon, 02 Mar 2026 15:56:59 +0530</pubDate>
    <lastBuildDate>Mon, 02 Mar 2026 15:56:58 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=888701" rel="self" type="application/rss+xml"/>
    <item>
      <title>Scientific research approval under section 35(1)(ii) requires Form 10BD reporting and Form 10BE donor certificates with prescribed filing timelines.</title>
      <link>https://www.taxtmi.com/highlights?id=97355</link>
      <description>Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.</description>
      <category>Highlights</category>
      <law>Income Tax</law>
      <pubDate>Mon, 02 Mar 2026 15:56:59 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=97355</guid>
    </item>
  </channel>
</rss>