The Central Board of Direct Taxes, through the Principal Chief Commissioner of Income Tax (Exemptions), issued Notification No. 05/2026 granting approval to a specified entity for carrying out scientific research under Section 35(1)(iia) of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962. This approval enables the institution to qualify for tax benefits associated with scientific research activities. The notification is effective for five assessment years, from AY 2026–27 to AY 2030–31, thereby providing a defined period of eligibility for claiming deductions. The order clarifies that no person is adversely affected by granting retrospective effect, ensuring compliance with legal standards. The notification also directs circulation among tax authorities and publication on official platforms for transparency. This approval reinforces the statutory framework promoting research-oriented institutions by granting recognition and associated tax incentives under the law.
F. No. PCCIT(E)/Notification u/s 35(1)(iia)/05/2026/3975
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
Notification No. 05/2026 – Income Tax | Dated: 23 March, 2026
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 company M/s Indian Institute For Human Settlements, (PAN: AACCI0088F), having registered office at 197/36, 2nd Main Road, Bangalore North, Sadashivanagar S.0, Bangalore, Karnataka, India-560080 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 5F 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.
(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)-18411/Media Co-ordinator and Official Spokesperson of CBDT.
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. Commissioner of Income Tax( Exemptions) , Bengaluru
7 . TPL and ITA Divisions of CBDT.
8. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
9. Web Manager, “gov.in” for hosting on the website.
10. Database cell for uploading on www gov.in and the DG Systems Corner.
11. ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (Hqrs.) (E)-1
0/o the Pr. CCIT(Exemptions), New Delhi.
