CBDT notifies IIHS Bengaluru as approved social science research institution under Income-tax Act

The Central Board of Direct Taxes (CBDT) has formally notified Indian Institute for Human Settlements, Bengaluru as an eligible institution for approved research in Social Science and Statistical Research. This recognition enables donors to claim specified tax benefits under the Income-tax Act, 2025, subject to fulfilment of statutory conditions by the institution and donors.

Notification No. 76/2026-CBDT dated 6th July 2026 grants this approval for a defined period and lays down compliance responsibilities for the institution in relation to section 45(4)(b), section 45(3)(a)(ii), and the related procedural provisions under the Income-tax Rules, 2026.

Statutory Framework for Approval

Relevant Provisions of the Income-tax Act, 2025

The approval to Indian Institute for Human Settlements, Bengaluru (PAN: AACCI0088F) has been granted under the following key provisions:

section 45(4)(b) of the Income-tax Act, 2025
for the purposes of section 45(3)(a)(ii) of the same Act

These provisions collectively regulate:

Recognition of institutions engaged in Social Science or Statistical Research
Eligibility criteria for institutions to qualify as a “University, college or other institution” for research
Tax treatment and reporting of donations made for such approved research activities

Applicable Rules under Income-tax Rules, 2026

The notification specifically refers to:

rule 32 and rule 34 of the Income-tax Rules, 2026
Procedural compliance under rule 31 relating to forms, statements, and certificates

These Rules govern:

Conditions to be satisfied by the approved institution
Prescribed forms for reporting donations and issuing certificates
Time limits and manner of furnishing information to the Income-tax Department

Scope of CBDT Approval for IIHS Bengaluru

Category and Nature of Research Approved

The Central Government, acting through CBDT, has:

Approved Indian Institute for Human Settlements, Bengaluru as an eligible institution
Recognised it under the category of “University, college or other institution”
Specifically for research in Social Science or Statistical Research

This means that research projects and donations routed through IIHS for such purposes can fall within the framework of section 45(3)(a)(ii), subject to the notified conditions.

Period of Validity of Approval

The notification clearly stipulates that the approval is not open-ended. It is valid only for a specific block of tax years:

From tax year 2026-2027
Up to and including tax year 2030-2031

Accordingly:

Donations received during these tax years, for the approved research purposes, may qualify for relevant tax treatment
The approval will need reconsideration or renewal beyond 2030-2031, if so decided by the authorities

Important: The benefits and recognition provided by this notification are confined strictly to the tax years 2026-2027 to 2030-2031 and are subject to continued adherence to the prescribed conditions.

Compliance Obligations Imposed on IIHS

The approval is conditional and comes with explicit compliance requirements. Indian Institute for Human Settlements, Bengaluru must adhere to the following to retain its approved status for the notified period.