Notification no. 68/2026 dated 30.05.2026- Income tax
CBDT issued notification no. 68/2026 dated 30.05.2026 to provide deduction u/s 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026 to the S. Nijalingappa Sugar Institute, Belgaum for Scientific Research under
the category of University, college or other institution.
