CBDT Approves S. Nijalingappa Sugar Institute for Scientific Research Benefits Under Income Tax Act, 2025

Overview of the Notification

The Central Board of Direct Taxes (CBDT) has issued Notification No. 68 of 2026 dated 30th May, 2026, extending official recognition to the S. Nijalingappa Sugar Institute, Belgaum for the purpose of scientific research. This approval has been granted under Section 45(3)(a)(i) of the Income-tax Act, 2025, read with Section 45(4)(b) of the same Act, and is further governed by Rules 32 and 34 of the Income-tax Rules, 2026.

The notification carries significant implications for donors contributing to scientific research activities conducted by the institute, as such contributions may now qualify for prescribed tax benefits under the Income-tax Act, 2025, provided all statutory conditions are duly satisfied.

Governing Provisions

The approval mechanism for scientific research institutions in India operates through a structured legal framework. Under the Income-tax Act, 2025:

  • Section 45(3)(a)(i) lays down the eligibility criteria for universities, colleges, and other institutions to be recognized for scientific research purposes.
  • Section 45(4)(b) empowers the Central Government to formally approve such institutions, enabling associated tax benefits for qualifying donations.
  • Rules 32 and 34 of the Income-tax Rules, 2026 prescribe the procedural and compliance requirements that approved institutions must adhere to.

Category of Recognition

The S. Nijalingappa Sugar Institute, Belgaum has been recognized under the category of a "university, college or other institution" — a classification that makes it eligible for scientific research-related tax treatment under the applicable provisions of the Income-tax Act, 2025.

Important: The PAN of the approved institution is AAATK6236C. Donors must verify this detail while claiming deductions to ensure accurate compliance.

Validity Period of the Approval

The notification specifies a defined tenure for which the approval shall remain operative. The recognition granted to the S. Nijalingappa Sugar Institute, Belgaum is applicable for the following tax years: