Central Board of Direct Taxes issued Notification No. 07/2026 dated 06.08.2026
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income tax (Exemption)
Notification no. 07/2026 dated 06.08.2026
Order under section 45(3)(b) of the Income tax Act, 2025 read with Rule 35 of the Income tax Rules, 2026
In exercise of the powers conferred by section 45(3)(b) of the Income tax Act, 2025 read with Rule 35 of the Income tax Rules, 2026, the Pr. Chief Commissioner of Income tax (Exemption), Delhi hereby accords approval to the company M/s Center for Incubations Innovation Research and Consultancy (PAN: AAGCC6539D) , Sy. No. 34 , Building Jyothy Institute of Technology, Thathaguni, Thalaghattapura S.O., Bengaluru – 560109, for ‘Scientific Research’ for the purpose of the section 45(3)(b) of the Income tax Act, 2025 read with rule 35 of the Income tax Rules, 2026.
2. This Notification shall be applicable for five Tax Years from Tax Year 2026-27 to 2030-31.
(Pallavi Agarwal)
Principal Chief Commissioner of Income tax (Exemption) , New Delhi
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
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