SUMMARY: The Pr. Chief Commissioner of Income Tax (Exemptions), Delhi, issued Notification No. 04/2025 dated 12 November 2025 granting approval under Section 35(1)(iia) of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962. The approval is accorded to the specified research institute for undertaking “Scientific Research” that qualifies for weighted deduction under the said provision. The notification is valid for five assessment years, from AY 2022–23 to AY 2026–27. An explanatory memorandum clarifies that granting retrospective effect does not adversely affect any person. The notification is circulated to senior CBDT officials, regional tax authorities, audit and systems divisions, ICAI, and relevant government portals for publication and wider dissemination. It also mandates uploading on official websites and databases to ensure transparency and accessibility. The Income Tax Officer (Exemptions), New Delhi, is responsible for executing the circulation and publication of the order.
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
Notification No. 04/2025-Income Tax | Dated: 12 Nov. 2025
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
In exercise of the powers conferred by section 35(1)(iia) of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules 1962, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the comp any M/s Hari Shankar Sighania Elastomer & Tyre Research Institute, 437, Hebbal Industrial Area, Mysore, Hebbal Layout S.O., Mysuru, Karnataka, -570016 (PAN: AAACH8878G), for ‘Scientific Research’ for the
purpose of the clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rule 5Fof Income-tax Rules, 1962.
2. This Notification shall be applicable for five Assessment years (AY) from A.Y. 2022-23 to A.Y. 2026-27.
(Debjyoti Das)
Principal Chief Commissioner of Income Tax (Exemptions),
New Delhi
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
Copy to:-
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi
2. All Pr. Chief Commissioners/Director Generals of Income Tax – with a request to circulate amongst all Officers in their regions/charges.
3. JS(TPL)-I&II/Media Co-ordinator and Official Spokesperson of
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA),CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad.
5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, “gov.in” for hosting on the website.
9. Database cell for uploading on irsofficersonline.qov.in and the DG System,s Corner.
10. ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (E) (Hqrs.) -1,
0/0 the Pr. CCIT(Exemptions), New Delhi.
