The Central Government, through a notification issued under section 35(1)(ii) of the Income-tax Act, 1961, has approved the Cancer Institute (WIA), Chennai, as an eligible institution for carrying out scientific research. The approval is granted under the category of “University, college or other institution” in accordance with Rules 5C and 5E of the Income-tax Rules, 1962. This recognition enables donors to claim tax benefits for eligible contributions made to the institution. The approval will remain valid for five assessment years, from AY 2027-28 to AY 2031-32.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 175/2025-Income-tax | Dated: 30th December, 2025
S.O. 6101(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 ‘Cancer Institute’ (W.I.A), (PAN:AAATC2259F) Chennai 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 2027-28 to 2031-32.
[Notification No. 175 /2025/F.No. 203/46/2024/ITA-II]
CASTRO JAYAPRAKASH T., Under Secy.
