Central Board of Direct Taxes (CBDT) issued notification no. 124/2025 dated 24.07.2025 to provide deductions u/s 35(1)(ii) of the Income tax Act, 1961 to Gitarthganga (PAN:AAATG1334K), Ahmedabad for ‘Social Science or Statistical Research’ under the category of ‘Other Institution’ for the purposes of clause (iii) of sub-section (1) of section 35 of the Income tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
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2. This Notification shall be applicable for five Assessment years (AY) from AY 2026-27 to AY 2030-31.
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
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