Central Board of Direct Taxes (CBDT) issued notification no. 175/2025 dated 30.12.2025 to allow deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962 to ‘Cancer Institute’ (W.I.A), (PAN:AAATC2259F) Chennai for ‘Scientific Research’ under the category of ‘University, college or other institution’.
Advertisements
This Notification shall be applicable for Assessment years 2027-28 to 2031-32.
Share this content: