Central Board of Direct Taxes (CBDT) issued notification no. 23/2026 dated 20.03.2026 providing deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), the Central Government hereby approves ‘The Ahmedabad University’ (PAN: AAAJT2294D), Ahmedabad, Gujarat for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of clause (ii) 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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This Notification shall be applicable for Assessment years 2026-27 to 2030-31 subject to the following conditions:
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