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CBDT issued notification no. 16/2026 dated 30.01.2026 to allow deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules to Rajalakshmi University Trust, Chennai, for ‘Scientific Research’ under the category of ‘University, college or other institution’.
CBDT issued notification no. 14/2026 dated 27.01.2026 to allow deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962 to ‘Sikshya O Anusandhan’, Bhubaneswar, Odisha for ‘Scientific Research’ under the category of ‘University, college or other institution’.
Pr. Chief Commissioner of Income Tax (Exemptions), of CBDT vide Notification No. 04/2025 dated 12.11.2025 issued Order under clause (iia) of sub-section (1) of section 35 of the Income tax Act, 1961 read with Rule 5F of the Income tax Rules, 1962.
CBDT issued notification no. 15/2025 dated 10.02.2025 whereby the Central Government approves ‘Bhaikaka University’ Anand, 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.
CBDT issued notification no. 7/2025 dated 14.01.2025 whereby the Central Government approves Central Power Research Institute (CPRI) (PAN: AAAAC0268P), Bengaluru 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.
CBDT issued notification no. 131/2024 dated 30.12.2024 whereby the Central Government approves ‘Sri Paripoorna Sanathana Charitable Trust’, Bengaluru for its college unit, ‘Sri Paripoorna Sanathana Ayurveda Medical College, Hospital and Research Centre’ under the category of ‘University, college or other institution’ for ‘Scientific Research’ for the purposes of section 35(1)(ii) of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
CBDT issued notification no. 125/2024 dated 02.12.2024 to hereby approves International Institute of Information Technology, Hyderabad (PAN: AAAAI6797B) 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.
CBDT issued notification no. 121/2024 dated 25.11.2024. The Central
Government hereby approves SKAN Research Trust (PAN: ABBTS4312B), Bengaluru 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.
CBDT issued Notification no. 102 dated 18.09.2024 to hereby approve Auroville Foundation as ‘Other Institution’ for research in social science or statistical research for the purpose of clause (iii) of sub-section (1) of section 35 of the Income tax Act, 1961 read with rule 5C and 5E of the Income Tax Rules, 1962.
Central Board of Direct Taxes (CBDT) issued notification no. 101/2024 dated 30.08.2024 vide which the Central Government hereby approves ‘Advanced Manufacturing Technology Development Centre (PAN: AAEAA9272B), Chennai’ as..