The Principal Chief Commissioner of Income Tax (Exemptions), New Delhi, on behalf of the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, vide Notification No. 06/2026 dated May 12, 2026 (issued from F. No. PCCIT(E)/Notification u/s 35(1)(iia)/06/2026/269), has granted the approval to M/s Shree Hari Arogyam Foundation as an approved entity for the purpose of ‘Scientific Research’ 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.
Statutory Background — Section 35(1)(iia) of the Income-tax Act, 1961 read with Rule 5F: Clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 provides for a deduction in respect of any sum paid to an approved company to be used by it for scientific research, subject to the conditions specified therein. Rule 5F of the Income-tax Rules, 1962 prescribes the procedure for grant of approval to a company under section 35(1)(iia). The said approval is granted by the prescribed authority, namely, the Principal Chief Commissioner of Income Tax (Exemptions), upon being satisfied that the conditions stipulated under the said provisions stand fulfilled.
Grant of Approval to M/s Shree Hari Arogyam Foundation: In exercise of the powers conferred 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 Pr. Chief Commissioner of Income Tax (Exemptions), Delhi, has accorded approval to the company M/s Shree Hari Arogyam Foundation (PAN: ABGCS1785A), having its registered office at Sector 3, Gandhinagar Sector 23, S.O. Gandhinagar, Gujarat – 382024, for ‘Scientific Research’ for the purpose of the said clause.
Period of Applicability — AY 2026-27 to AY 2030-31: In terms of paragraph 2 of the Notification, the approval so granted shall be applicable for a period of five Assessment Years, commencing from Assessment Year 2026-27 and continuing up to Assessment Year 2030-31.
Explanatory Memorandum — No Person Adversely Affected: As per the Explanatory Memorandum appended to the Notification, it has been certified that no person is being adversely affected by granting retrospective effect to the said Notification.
Effect of this Notification:
By way of the present Notification, M/s Shree Hari Arogyam Foundation, Gandhinagar (Gujarat), stands notified as an approved entity for ‘Scientific Research’ 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 for a period of five Assessment Years, i.e., from AY 2026-27 to AY 2030-31. Consequently, any sum paid to the said company for use in scientific research during the aforesaid period shall, subject to fulfilment of the conditions prescribed under section 35(1)(iia) of the Act and Rule 5F of the Rules, qualify for the deduction available thereunder in the hands of the payer.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-no-06-2026-pdf-1
