Central Board of Direct Taxes (CBDT), through Notification No. 173/2025 dated 29 December 2025, has approved The Christian Medical College Vellore Association, Tamil Nadu, as an eligible institution for “Scientific Research” under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962. The approval is granted under the category of “University, college or other institution” and is effective from the date of publication in the Official Gazette. Consequently, the notification applies for Assessment Years 2026–27 to 2030–31. The Explanatory Memorandum clarifies that no person is adversely affected by the retrospective effect given to this notification.
MINISTRY OF FINANCE
(Department of Revenue )
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 173/2025 – Income Tax | Dated: 29th December, 2025
S.O. 6065(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 The Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu 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 apply with effect from the date of publication in the Official Gazette and accordingly shall be applicable for Assessment Years 2026-27 to 2030-31.
[Notification No. 173/2025/F. No. 203/45/2024/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.
