The Principal Chief Commissioner of Income Tax (Exemptions), Delhi, through Notification No. 06/2026 dated 12 May 2026, granted approval to M/s Shree Hari Arogyam Foundation 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. The approval recognizes the company for carrying out “Scientific Research” activities for the purposes of Section 35, enabling eligible tax benefits associated with scientific research contributions and expenditure under the Income Tax Act. The notification specifies that the approval will remain valid for five assessment years, beginning from Assessment Year 2026-27 up to Assessment Year 2030-31. The explanatory memorandum clarified that no person would be adversely affected due to the retrospective operation of the notification. The order was issued by the Principal Chief Commissioner of Income Tax (Exemptions), New Delhi, and circulated to various CBDT authorities, tax offices, and regulatory bodies for implementation and publication.
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
Notification No. 06/2026-Income Tax | Dated: 12th May 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 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, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s Shree Hari Arogyam Foundation, (PAN: ABGCS1785A), having registered office at Sector 3, Gandhinagar Sector 23, S.O. Gandhinagar, Gujarat, India 382024 for ‘Scientific Research’ for the purpose of the said clause.
2. This Notification shall be applicable for five Assessment years from AY 2026-27 to AY 2030-31.
(Pallavi Agarwal )
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 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) , Ahmedabad
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 irsofficersonline.qov.in and the DG System’s Corner.
11. ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (Hqrs.) (E)-1
O/o the Pr. CCIT(Exemptions), New Delhi.
