Central Board of Direct Taxes (CBDT) issued notification no. 90/2026 dated 17.07.2026 to hereby approve the Indian Institute of Information Technology Dharwad (PAN: AAAAI9526L) for Scientific Research under the category of University, College or other Institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 34 of the Income-tax Rules, 2026.
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CBDT issued notification no. 44/2025 dated 06.05.2025 to notify FORM ITR-6 is substituted for A.Y. 2025-26. ITR-6 is for companies other than companies claiming exemption under section 11 / see rule 12 of the Income-tax Rules, 1962.
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. 134/2025 dated 19.08.2025 to provide exemption u/s 10(46) of the Income tax Act, 1961 to ‘Tamil Nadu Electricity Regulatory Commission’, a body constituted by the Government of Tamil Nadu, in respect of the following specified income arising to that Commission, namely:-
