CBDT Approves Bhartiya Sanskriti Darshan Trust, Pune for Scientific Research: Notification No. 126 of 2026

Overview

The Central Board of Direct Taxes (CBDT), acting under the authority of the Ministry of Finance (Department of Revenue), has issued a formal notification granting scientific research approval to Bhartiya Sanskriti Darshan Trust, Pune. This approval, conveyed through Notification No. 126 of 2026-Income Tax dated 28th September, 2026, bearing reference S.O. 5329(E), positions the Trust within the recognised category of University, college or other institution for the purposes of scientific research under the new Income-Tax Act, 2025.

The approval operates under section 45(3)(a)(i) read with section 45(4)(b) of the Income-tax Act, 2025, and is further governed by rules 32 and 34 of the Income-tax Rules, 2026.

Legal Framework: Relevant Provisions

Section 45(4)(b) – Central Government's Approval Authority

Section 45(4)(b) of the Income-tax Act, 2025 vests authority in the Central Government to formally approve institutions engaged in scientific research. It is under this provision that the present notification has been issued, enabling the Trust to receive donations that qualify for associated income-tax benefits.

Section 45(3)(a)(i) – Category of Approved Institution

Section 45(3)(a)(i) of the Income-tax Act, 2025 defines the framework under which Universities, colleges, and other institutions are recognised for scientific research purposes. Bhartiya Sanskriti Darshan Trust has been approved under this specific category.

Rules 32 and 34 – Income-tax Rules, 2026

Rule 32 and Rule 34 of the Income-tax Rules, 2026 lay down the procedural and compliance conditions that approved institutions must adhere to. The Trust is required to fulfil these conditions throughout the duration for which the notification remains in effect.

Key Details of the Notification