Case law › Notifications › 2026 › Notification No. 76/2026-CBDT [F. No. 203/46/2025/ITA-II] / SO 3654(E) : Approval of Indian Institute for Human Settlements for Research

Notification 6 July 2026

Notification No. 76/2026-CBDT [F. No. 203/46/2025/ITA-II] / SO 3654(E) : Approval of Indian Institute for Human Settlements for Research

इिुबाला, उप सजचि

What this is

Notification No. 76/2026-CBDT [F. No. 203/46/2025/ITA-II] / SO 3654(E) : Approval of Indian Institute for Human Settlements for Research was published on 6 July 2026. Its subject is इिुबाला, उप सजचि.

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 Act	Now
s.45	s.2, s.67

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.

इिुबाला, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th July, 2026
No. 76 of 2026-CBDT
S.O. 3654(E).— In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Indian Institute for Human Settlements, Bangaluru (PAN: AACCI0088F) for research in Social Science or Statistical Research under the category of University, college or other institution, for the purposes of section 45(3)(a)(ii) 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 Indian Institute for Human Settlements, Bangalore for the tax years 2026-2027 to 2030-2031, subject to the conditions that 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.
[F. No. 203/46/2025/ITA-II]
INDU BALA, Dy. Secy.
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. 15, Form No. 16

Rules it names. Rule 31, 34 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. 115 — Ministry of Finance 21 August 2026
Notification No. 111/2026-CBDT [F. No. 203/31/2025/ITA-II] / SO 4425(E) : Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case Sir Ganga Ram Trust, Delhi — Ministry of Finance 10 August 2026
Notification No. 7/2026 — Order under section 45 3 b of the income tax act 2025 read with rule 35 of the income tax rules 2026 6 August 2026
Notification No. 90/2026-CBDT [F. No. 203/23/2025/ITA-II] / SO 3934(E) — Ministry of Finance 17 July 2026
Notification No. 72/2026-CBDT [F. No. 203/22/2025/ITA-II] / SO 3455(E) : Approval of Public Health Foundation of India for Research — Ministry of Finance 25 June 2026
Notification No. 71/2026-CBDT [F. No. 203/21/2025/ITA-II] / SO 3454(E) : Approval of Public Health Foundation of India for Research — The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 25 June 2026

← Notification No. 77/2026 [F. No.300195/39/2025-ITA-I] / SO 3655(E) : Telangana Pollution Control Board Notified · Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units →

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.