Central Board of Direct Taxes (CBDT) issued notification no. 25/2026 dated 24.03.2026 to provide exemption u/s 10(46A)(b) of the Income-tax Act, 1961 (43 of 1961), to “Urban Improvement Trust, Sikar” (PAN: AAATU6139J) , a trust constituted under the Rajasthan Urban Improvement Act, 1959 (Act No. 35 of 1959), for the purposes of the said clause.
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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, for ‘Scientific Research’ under the category of ‘University, college or other institution’.
CBDT issued notification no. 21/2025 dated 25.03.2025 to amend the Income-tax Rules 1962. These rules may be called the Income-tax (Sixth Amendment) Rules, 2025
CBDT issued notification no. 23/2025 dated 28.03.2025 to make following rules further to amend the Income-tax Rules, 1962, in exercise of the powers conferred by section 44AB and section 295 of the Income tax Act, (43 of 1961).
