The Central Government, through the Central Board of Direct Taxes (CBDT), has notified approvals to two reputed institutions for the purpose of scientific research under the provisions of section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962.
Approval to Christian Medical College Vellore Association
Vide Notification No. 173/2025, issued under S.O. 6065(E) dated 29 December 2025, the Government has approved The Christian Medical College Vellore Association, Vellore, Tamil Nadu (PAN: AAATC1278N), as an eligible institution for undertaking scientific research under the category of “University, college or other institution” for the purposes of section 35(1)(ii) of the Income-tax Act, 1961.
The approval shall take effect from the date of publication of the notification in the Official Gazette and shall be applicable for Assessment Years 2026–27 to 2030–31.
Approval to Indian Institute of Science Education and Research, Pune
Similarly, vide Notification No. 174/2025, issued under S.O. 6066(E) dated 29 December 2025, the Government has approved the Indian Institute of Science Education and Research (IISER), Pune (PAN: AAAAI1546E) for carrying out scientific research under the same statutory provisions.
This approval shall be valid for Assessment Years 2026–27 to 2030–31.
No Adverse Retrospective Impact
Both notifications include an Explanatory Memorandum certifying that no person is adversely affected by granting retrospective effect to these approvals.
These approvals are expected to strengthen the ecosystem for scientific research in the country and encourage greater participation by taxpayers through eligible deductions under the Income-tax Act.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CBDT-NN-Notification-No.-173-174-2025.pdf
