CBDT Approves IIT Madras Research Park for Income Tax Deduction, Donations to Scientific Research Claimable [Read Notification]
IIT Madras Research Park, located at Chennai serves as a premier research and academia facility that houses high-end infrastructure and centres of excellence.
![CBDT Approves IIT Madras Research Park for Income Tax Deduction, Donations to Scientific Research Claimable [Read Notification]](https://images.taxscan.in/h-upload/2025/09/01/2083069-iit-madras-taxscan.webp "CBDT Approves IIT Madras Research Park for Income Tax Deduction, Donations to Scientific Research Claimable [Read Notification]")
The Central Board of Direct Taxes ( CBDT ) has granted approval to IIT Madras Research Park for income tax deduction benefits, making donations made to the institution claimable as deductions under the provisions of the Income Tax Act, 1961. The order has been issued under clause (iia) of sub-section (1) of Section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules,...
The Central Board of Direct Taxes ( CBDT ) has granted approval to IIT Madras Research Park for income tax deduction benefits, making donations made to the institution claimable as deductions under the provisions of the Income Tax Act, 1961.
The order has been issued under clause (iia) of sub-section (1) of Section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules, 1962. These provisions permit a 100 percent deduction for payments made to an approved company engaged in scientific research, in effect, incentivising corporate contributions to institutions dedicated to research and development.
Following the approval, IIT Madras Research Park (AABCI5225P), now stands recognised as a qualified entity that is eligible to receive donations against the specified tax benefits.
The IIT Madras Research Park, located at HP Lab, Department of Electrical Engineering, Taramani, IIT Taramani S.O., Chennai, Tamil Nadu - 600113, consists of 16 Departments, over 600 Globally acclaimed Faculty, 3,500 Research Scholars, Hitech Laboratories, testing facilities, Innovation Centres and Students and serves as a hive for academic excellence, research and innovation.
With the CBDT approval, donations directed towards the Research Park with the object of furthering scientific research shall be treated as eligible expenditure for the purposes of tax deduction. This effectively strengthens the research park’s ability to attract financial support from corporate entities, eligible donors and various other avenues.
The approval is effective from 1 April 2025 and will remain valid until 31 March 2030, covering a period of five assessment years from AY 2026-27 to AY 2030-31.
The order has been issued by Rajeshwar Yadav, Principal Chief Commissioner of Income Tax (Exemptions), New Delhi, and formally notified as Notification No. 01/2025 dated 27 August 2025. The communication has also been marked to relevant CBDT divisions, regional commissioners, and has also been uploaded on official portals for wider dissemination.
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