Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance.

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....Institute for Financial Management and Research is approved as an institution for social science or statistical research under the university, college or other institution category for the specified Income-tax Act purposes. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organisation approval in every relevant tax year. The institution must comply with prescribed conditions, submit an annual donation statement in Form No. 15 by 31 May following the tax year of receipt, and issue donors a Form No. 16 certificate stating the donation amount.....