Central Board of Direct Taxes (CBDT) issued notification no. 174/2025 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 Indian Institute of Science Education and Research, (PAN: AAAAI1546E), Pune for ‘Scientific Research’ under the category of ‘University, college or other institution’.
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This Notification shall be applicable for Assessment years 2026-27 to 2030-31.
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