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    <title>Approval under Section 45(4)(b) of the Income Tax Act, 2025 for &quot;Santhigiri Ashram, Thiruvananthapuram&quot;</title>
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    <description>Approval grants Santhigiri Ashram, Thiruvananthapuram recognition for Research in Social Science or Statistical Research for the purposes of the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is conditional on continued Scientific and Industrial Research Organization recognition, compliance with rule 34, annual filing of Form No. 15 for donations received, and issuance of Form No. 16 certificates to donors specifying donation amounts.</description>
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