Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-20032026-271138
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 1426]
NEW DELHI, FRIDAY, MARCH 20, 2026/PHALGUNA 29, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026.
S.O. 1491(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) read with Rules 5C and 5D of the Income-tax Rules, 1962, the Central Government
hereby approves 'Tea Research Association' (PAN: AAAAT3430E), Kolkata, West Bengal under the category of
'Research Association' for 'Scientific Research' for the purposes of clause (ii) of sub-section (1) of section 35 of the
Income-tax Act, 1961 read with rules 5C and 5D of the Income-tax Rules, 1962.
2.
This Notification shall be applicable for Assessment years 2027-28 to 2031-32 subject to the following
conditions:
i. 'Tea Research Association' Kolkata, West Bengal shall comply with the conditions specified in Rule 5D
of the Income-tax Rules, 1962.
ii.
'Tea Research Association' Kolkata, West Bengal 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 research association 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.
'Tea Research Association' Kolkata, West Bengal 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.24/2026/F. No. 203/13/2025/ITA-II]
INDU BALA, Dy. Secy.
Login to read full text