Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Central Government approved Public Health Foundation of India, Delhi as an institution for scientific research under the Income-tax Act, 2025 for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 conditions, filing the prescribed annual statement in Form 15 with the Director General of Income-tax (Systems) by 31 May following the year of receipt of donation, and issuing donors a certificate in Form 16.....