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Case law › Notifications › 2026 › Notification No. 23/2026 [F. No. 203/08/2025/ITA-II] / SO 1490(E)
Notification 20 March 2026

Notification No. 23/2026 [F. No. 203/08/2025/ITA-II] / SO 1490(E)

Ministry of Finance

What this is

Notification No. 23/2026 [F. No. 203/08/2025/ITA-II] / SO 1490(E) was published on 20 March 2026. Its subject is Ministry of Finance.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.35s.45, s.66

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026.
S.O. 1490(E).— In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the
Income-tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), the
Central Government hereby approves 'The Ahmedabad University' (PAN: AAAJT2294D), Ahmedabad, Gujarat
for 'Scientific Research' under the category of 'University, college or other institution' for the purposes of clause
(ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules,
1962.
2. This Notification shall be applicable for Assessment years 2026-27 to 2030-31 subject to the following
conditions:
(i) 'The Ahmedabad University' Ahmedabad, Gujarat shall comply with the conditions specified in Rule 5E of
the Income-tax Rules, 1962.
(ii) 'The Ahmedabad University' Ahmedabad, Gujarat shall prepare statement under sub-section (1A) of
section 35 of the Act for each financial year as prescribed in Form No.10BD and deliver or cause to be delivered to the
said prescribed income-tax authority or the person authorised by such authority such statement in such form, verified in
such manner, setting forth such particulars on or before the 31st May, immediately following the financial year in which
the donation is received, as prescribed in Rule 18AB of the Income-tax Rules,1962.
Provided that such university, college or other institution may also deliver to the prescribed authority a correction
statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered
under sub-section (1A) of section 35 of the Act;
(iii) 'The Ahmedabad University' Ahmedabad, Gujarat shall furnish to the donor, a certificate in Form No.10BE
specifying the amount of donation in such manner, containing such particulars and within such time from the date of
receipt of sum, as prescribed in Rule 18AB of the Income-tax Rules, 1962.
[Notification No. 23/2026/F. No. 203/08/2025/ITA-II]
INDU BALA, Dy. Secy.
This notification is issued with Document Identification No. (DIN) ITBA/ADF/M/ADF 23/2025-
26/1087652118(1) of Income Tax Department.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What it names

Forms it names. Form No. 10BD, Form No. 10BE

Rules it names. Rule 18AB, 5E of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E)  ·  Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.