The Central Government has notified the approval of Cancer Institute (W.I.A.), Chennai for the purposes of scientific research under the provisions of the Income-tax Act, 1961.
The approval has been granted vide Notification No. 175/2025 dated 30th December, 2025, issued by the Central Board of Direct Taxes (CBDT) under 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.
Key Features of the Notification
- Cancer Institute (W.I.A.), Chennai (PAN: AAATC2259F) has been approved as an eligible institution for scientific research.
- The approval is granted under the category of “University, college or other institution” for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961.
- Contributions made to the approved institution shall be eligible for weighted tax deduction, subject to fulfilment of conditions specified under the Act and Rules.
- The approval shall be valid for Assessment Years 2027–28 to 2031–32.
Objective
The notification aims to:
- Encourage investment in scientific research, particularly in the field of cancer research,
- Promote philanthropic contributions by providing tax incentives to donors, and
- Strengthen India’s research ecosystem through support to recognised institutions.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CBDT-NN-175.pdf
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