Central Board of Direct Taxes (CBDT) issued notification no. 123/2026 dated 28.09.2026 to hereby approves Ashoka Trust for Research in Ecology and the Environment, Bengaluru (PAN: AAATA3176D) for Scientific Research as ‘other institution’ 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
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