CBDT Approves Tamil Nadu Research Institute Under Income Tax Act, 2025; Forms 15 and 16 Compliance Applies

The Central Board of Direct Taxes has approved the International Institute of Bio Technology and Toxicology, Tamil Nadu, as a Research Association for scientific research under the Income Tax Act, 2025. The approval has been issued through Notification No. 115 of 2026-CBDT dated August 21, 2026, bearing S.O. 4628(E).

The notification is relevant not only to the approved institution but also to tax and finance professionals handling donations, research-association compliance and reporting under the new Income Tax Act framework. It specifies the tax years for which the approval applies and links the approval to recurring statement and donor-certificate obligations.

What the notification does

The Central Government has approved the institute for scientific research under the category of Research Association in pursuance of section 45(4)(b) of the Income Tax Act, 2025. The approval is for the purposes of section 45(3)(a)(i), read with rules 32 and 33 of the Income Tax Rules, 2026.

The notified approval applies for tax years 2026-27 to 2030-31. It is therefore not an open-ended recognition: the notification expressly identifies the covered tax-year period and makes the approval subject to continuing compliance conditions.

Form 15 reporting requirement

One of the core conditions is annual reporting. For each tax year, the approved institute must prepare the statement contemplated by section 45(4)(a) in Form No. 15. The statement must be delivered to the Director General of Income-tax (Systems), or a person authorised by that office, by May 31 immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income Tax Rules, 2026.

For professionals advising approved research bodies, this makes donation-level reporting a practical calendar item. The approval itself does not remove the need to comply with the prescribed reporting mechanics and timelines.

Donor certificate in Form 16

The notification also requires the institute to furnish the donor with a certificate in Form No. 16 specifying the amount of donation, again in accordance with rule 31. This creates a matching documentary obligation on the institution side and is likely to be important for donor records and tax-supporting documentation.

Other compliance conditions

The institute must comply with the conditions specified in rule 33 of the Income Tax Rules, 2026. The notification identifies the institute by PAN and records the statutory authority under which the approval has been granted.

For CAs and tax teams, the practical point is that recognition as a Research Association should be tracked together with its validity period, annual Form 15 filing and Form 16 donor-certification process. The notification should be read with the relevant sections and rules before advising on the tax treatment of any specific donation.

Key takeaway

CBDT Notification No. 115 of 2026 gives the International Institute of Bio Technology and Toxicology a five-tax-year approval window from 2026-27 through 2030-31, but the approval carries continuing compliance conditions. Professionals handling the institute's tax reporting or donor documentation should calendar the May 31 Form 15 deadline and ensure Form 16 certificates are issued as prescribed.