Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of UPASI Tea Research Foundation (UPASI TRF), Tamil Nadu
The Gazette of India
CG-DL-E-28092026-276573
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 5125] NEW DELHI, MONDAY, SEPTEMBER 28, 2026/ASVINA 6, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th September, 2026
No. 129 of 2026-CBDT
S.O. 5332(E).— 1. In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves UPASI Tea Research Foundation, Tamil Nadu (PAN: AAATU0634L) for Scientific Research as ‘Other Institution’ 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 UPASI Tea Research Foundation (PAN: AAATU0634L), subject to the conditions that:
(A) UPASI Tea Research Foundation, Tamil Nadu continues to be approved as Scientific and Industrial Research Organization (SIRO) by Department of Scientific and Industrial Research, Government of India during each of the Tax Years for which this notification is effective.
(B) 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.
This notification shall be effective for the tax years 2026-2027 to 2030-2031.
[F. No. 203/37/2025/ITA-II]
INDU BALA, Dy. Secy.
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