Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 35(1)(ii) of the Income Tax Act, 1961 in the case of The Christian Medical College Vellore Association, Vellore, Tamil Nadu

Issue Date: 29 December 2025 Published: 29 December 2025

Gazette ID: CG-DL-E-29122025-268884 Download PDF

Back to Feed

Core Purpose

The Central Government approves The Christian Medical College Vellore Association for 'Scientific Research' purposes under section 35(1)(ii) of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Notification S.O. 6065(E) on December 29, 2025. In exercise of powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961), read with Rules 5C and 5E of the Income-tax Rules, 1962, the Central Government approved The Christian Medical College Vellore Association (PAN:AAATC1278N), located in Vellore, Tamil Nadu, for 'Scientific Research'. This approval falls under the category of ‘University, college or other institution' for the purposes of the aforementioned section and rules. This Notification shall apply from its date of publication in the Official Gazette and will be applicable for Assessment Years 2026-27 to 2030-31. An Explanatory Memorandum certifies that no person is adversely affected by granting retrospective effect to this notification. The internal notification reference is No. 173/2025/F. No. 203/45/2024/ITA-II, signed by CASTRO JAYAPRAKASH T., Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-29122025-268884 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5865] NEW DELHI, MONDAY, DECEMBER 29, 2025/PAUSHA 8, 1947 8773 GI/2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th December, 2025 S.O. 6065(E).—In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income- tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962, the Central Government hereby approves The Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu 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. 2. This Notification shall apply with effect from the date of publication in the Official Gazette and accordingly shall be applicable for Assessment Years 2026-27 to 2030-31. [Notification No. 173/2025/F. No. 203/45/2024/ITA-II] CASTRO JAYAPRAKASH T., Under Secy. Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free