Pr. Chief Commissioner of Income Tax Exemptions of the Central Board of Direct Taxes (CBDT) issued notification no. 05/2026 dated 23.03.2026 with subject “Order 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
The notification reads as –
In exercise of the powers conferred by section 3S(l)(iia) of the Income Tax Act, 1961, read with Rule SF of the Income Tax Rules 1962, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s Indian Institute For Buman Settlements, (PAN: AA.CCI0088F), having registered office at 197/36, 2nd Main Road, Bangalore North, Sadashivanagar S.O, Bangalore, Karnataka, India-560080 for ‘Scientific Research’ for the purpose of the clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rule SF of the Income-tax Rules, 1962.
2. This Notification shall be applicable for five Assessment years (AY) from AY 2026-27 to AY 2030-31.
( Debjyoti Das )
Principal Chief Commissioner of Income Tax (Exemptions)
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
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