111 of 2026-Income Tax dated 10 August 2026, approved Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research under the category of university, college or other institution, for purposes of Section 45(3)(a)(i) of the Income-tax Act, 2025 and Rules 32 and 34 of the Income-tax Rules, 2026, pursuant to Section 45(4)(b). The Society must comply with Rule 34, prepare a statement under Section 45(4)(a) in Form No. — In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves Sir Ganga Ram Trust Society, Delhi (PAN: AABTS4366E) for Scientific Research under the category of university, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 34 of the Income-tax Rules, 2026. This notification shall be applicable to Sir Ganga Ram Trust Society, Delhi for the tax years 2026-2027 to 2030-2031, subject to the conditions that itshall—i. comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;ii. 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.