Central Board of Direct Taxes (CBDT), through Notification No. 124/2025 dated 24th July 2025, has approved Gitarthganga, Ahmedabad (PAN: AAATG1334K), as an eligible institution for the purpose of availing deduction under clause (iii) of sub-section (1) of Section 35 of the Income-tax Act, 1961. This approval pertains specifically to the institution’s engagement in Social Science or Statistical Research under the classification of “Other Institution” as per Rules 5C and 5E of the Income-tax Rules, 1962. This recognition enables donors contributing to Gitarthganga for approved research activities to claim tax deductions under the said section.
The approval will be effective for five consecutive Assessment Years, commencing from AY 2026–27 through AY 2030–31. The notification clarifies that this recognition is conferred using the powers vested in the Central Government under the relevant provisions of the Income-tax Act and Rules.
Additionally, the accompanying Explanatory Memorandum certifies that the retrospective applicability of this notification does not adversely impact any individual, ensuring compliance with legal safeguards. The notification was issued by Castro Jayaprakash T., Under Secretary to the Government of India.
This development aligns with the government’s continued support for institutions engaged in research, particularly in the social sciences and statistical fields, by facilitating tax incentives to promote knowledge-based initiatives.
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 124/2025-Income Tax | Dated: 24th July, 2025
S.O. 3399(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 Gitarthganga (PAN:AAATG1334K), Ahmedabad for ‘Social Science or Statistical Research’ under the category of ‘Other Institution’ for the purposes of clause (iii) 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 five Assessment years (AY) from AY 2026-27 to AY 2030-31.
[Notification No. 124/2025/F. No. 203/39/2024/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.
