The Institute is purely a non-profit making Central Government Autonomous Body and is
wholly (100%) funded by the MHRD, Government of India by way of Grant-in-Aid for meeting
Recurring and Capital Expenditure.
The annual audit of the Institute is being conducted by the C&AG of India as per the provisions of NITSER Act 2014 and GFR 2017.
The income of the Institute is exempted from Income Tax u/s 10 (23C) (iiiab) of Income Tax Act 1961.
Donations Exempt u/s 80 (G): Being an Educational Institute of National eminence, all the donations given to IISER Bhopal
are qualified for exemption u/s 80 (G) of Income Tax Act 1961 as notified by the Chief
Commissioner of IT (Exemptions) Delhi vide Notification No. CCIT (E)/Order u/s 80 G (2) (a)
(iiif) /2016-17/1481 dated 08/08/2016.
Therefore, the exemption of 100% of the amount donated to the Institute for supporting any activity of the Institute is available for all the donors whether an individual or any organization (without any qualifying limit) u/s 80 (G) of IT Act 1961. Notifications for 80G Certificate
Donations Exempt u/s 80 (GGA) / Section 35:
Being a Scientific Research Institute of National eminence IISER Bhopal is also notified as
an approved Institution under Section 35 (1) (ii) of Income Tax Act 1961 vide Gazette
Notification no. 18/2019 dated 13/03/2019 issued by Central Board of Direct Taxes, Ministry
of Finance, GoI.
Under this the exemption of 100% of the amount donated to Institute is available for all donors/ assessees except those who have any income (or loss) from a business and/or a profession.
Whereas The assessees (individuals/ firms /companies etc.) having any income from business or profession can claim the deduction u/s 35 of IT Act as an expenditure in respect of any contribution made / amount donated by them to IISER Bhopal for scientific research. Notifications for Section 35 / 80GGA Exemption
Under this section deduction shall be allowed to the extent of 150% (or as applicable) of the actual expenditure.
|Account Name||Director IISER Bhopal|
|Bank||State Bank of India|
"Director, Indian Institute of Science Education and Research Bhopal" Payable at Bhopal.
Please mention the purpose on the back of Cheque, you wish to support.
By default, Cheque shall be credited to support 'Essential Requirement'.
Please send an e-mail to firstname.lastname@example.org with scan copy of Cheque or Cheque number with amount.