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 Cancer Institute (W.I.A), Chennai

Issue Date: 30 December 2025 Published: 30 December 2025

Gazette ID: CG-DL-E-30122025-268927 Download PDF

Back to Feed

Core Purpose

The Central Government approves 'Cancer Institute' (W.I.A), Chennai 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.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued Notification S.O. 6101(E) on December 30, 2025, approving the 'Cancer Institute' (W.I.A), Chennai, with PAN AAATC2259F, for 'Scientific Research'. This approval falls under the category of 'University, college or other institution' as per 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. This Notification, identified as No. 175 /2025/ F.No. 203/46/2024/ITA-II, will be applicable for Assessment years 2027-28 to 2031-32.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30122025-268927 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5901] NEW DELHI, TUESDAY, DECEMBER 30, 2025/PAUSHA 9, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th December, 2025 S.O. 6101(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 ‘Cancer Institute' (W.I.A), (PAN:AAATC2259F) Chennai 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 2027-28 to 2031-32. [Notification No. 175 /2025/ F.No. 203/46/2024/ITA-II] CASTRO JAYAPRAKASH T., Under Secy.

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