The Central Government, acting through the Central Board of Direct Taxes, has issued a notification approving a specified institution for the purposes of 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,” enabling eligible donors to claim tax deductions for contributions made towards scientific research. The notification is applicable for Assessment Years 2026–27 to 2030–31. The Explanatory Memorandum clarifies that the notification does not adversely affect any person, thereby ensuring certainty and continuity of tax benefits for stakeholders during the approved period.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 174/2025 – Income Tax | Dated: 29th December, 2025
S.O. 6066(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 Indian Institute of Science Education and Research, (PAN: AAAAI1546E), Pune 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 2026-27 to 2030-31.
[Notification No. 174/2025/F. No. 203/01/2025/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.
