Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Public Health Foundation of India, Delhi
The Gazette of India
CG-DL-E-25062026-273845
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 3321] NEW DELHI, THURSDAY, JUNE 25, 2026/ASHADHA 4, 1948
The Gazette of India
CG-DL-E-25062026-273845
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 3321] NEW DELHI, THURSDAY, JUNE 25, 2026/ASHADHA 4, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th June, 2026
(No. 72 of 2026-CBDT)
S.O. 3455(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government
hereby approves the Public Health Foundation of India, Delhi (PAN: AABAP4445L) for Scientific Research under the
category of University, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and
rules 32 and 34 of the Income-tax Rules, 2026.
2. This notification shall be applicable to the Public Health Foundation of India, Delhi for the tax years 2026-2027
to 2030-2031, subject to the conditions that it shall––
(i) comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;
(ii) prepare statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No.15 and
deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorised by
him on or before the 31st May, immediately following the tax year in which the donation is received, in
accordance with rule 31 of the Income-tax Rules, 2026:
(iii) furnish to the donor, a certificate in Form No.16 specifying the amount of donation in accordance with
rule 31 of the Income-tax Rules, 2026.
[F. No. 203/22/2025/ITA-II]
INDU BALA, Dy. Secy
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