Approval Granted by CBDT to Indian Institute for Human Settlement for Scientific Research under Section 35 of Income Tax Act

The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued Notification No. 05/2026 dated March 23, 2026 granting approval to M/s Indian Institute for Human Settlement, Bengaluru, for the purpose of scientific research under the provisions of the Income Tax Act, 1961.

The approval has been accorded by the Principal Chief Commissioner of Income Tax (Exemptions), Delhi, under clause (iiia) of sub-section (1) of Section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules, 1962, recognizing the institution’s activities in the field of “Scientific Research.”

The Indian Institute for Human Settlement, located at Bengaluru, Karnataka, has been granted this approval to carry out eligible scientific research activities, thereby enabling it to avail benefits under the relevant provisions of the Act.

As per the notification, this approval shall remain valid for a period of five Assessment Years, beginning from Assessment Year 2026–27 up to Assessment Year 2030–31.

The notification further clarifies that no person is being adversely affected by the grant of this approval, ensuring compliance with procedural requirements and transparency in the process.

This step reinforces the Government’s commitment to promoting scientific research and supporting institutions engaged in advancing knowledge and innovation in the country.

The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-no-5-2026-pdf