Notification no. 173/2025 dated 29.12.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 173/2025 dated 29.12.2025 providing deduction u/s 35(1) of the Income tax Act, 1961 (43 of 1961) read with rules 5C and 5E of the Income tax Rules, 1962, to The Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu for ‘Scientific Research’ under the category of ‘University, college or other institution’.

This Notification shall apply with effect from the date of publication in the Official Gazette and accordingly shall be applicable for Assessment Years 2026-27 to 2030-31.