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 Indian Institute of Science Education and Research, Pune

Issue Date: 29 December 2025 Published: 29 December 2025

Gazette ID: CG-DL-E-29122025-268885 Download PDF

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Core Purpose

This notification approves the Indian Institute of Science Education and Research, Pune for 'Scientific Research' under Section 35(1)(ii) of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Direct Taxes, issued Notification S.O. 6066(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 Indian Institute of Science Education and Research, Pune (PAN: AAAAI1546E) for 'Scientific Research'. This approval falls under the category of 'University, college or other institution' for the purposes specified in Section 35(1)(ii) of the Income-tax Act, 1961. This notification, numbered 174/2025/F. No. 203/01/2025/ITA-II, is applicable for Assessment Years 2026-27 to 2030-31. An explanatory memorandum certifies that no person is adversely affected by its retrospective effect.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-29122025-268885 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, MONDAY, DECEMBER 29, 2025/PAUSHA 8, 1947 No. 5866] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th December, 2025 S.O. 6066(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 Indian Institute of Science Education and Research, (PAN: AAAAI1546E), Pune 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 be applicable for Assessment years 2026-27 to 2030-31. [Notification No. 174/2025/F. No. 203/01/2025/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.

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