Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.

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....Approval is granted for G.S.L. Medical College and General Hospital under G.S.L. Trust as an institution eligible for Scientific Research recognition for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The trust must file an annual statement in Form No.10BD verified and delivered to the prescribed income tax authority by 31 May following the financial year, may file correction statements, and must furnish donors a certificate in Form No.10BE as prescribed under Rule 18AB.....