Central Board of Direct Taxes (CBDT) issued notification no. 24/2026 dated 20.03.2026 to provide deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5D of the Income-tax Rules, 1962, the Central Government hereby approves ‘Tea Research Association’ (PAN: AAAAT3430E), Kolkata, West Bengal under the category of ‘Research Association’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5D of the Income-tax Rules, 1962.
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