The Ministry of Finance (Central Board of Direct Taxes) has issued Notification S.O. 6065(E) on December 29, 2025, approving The Christian Medical College Vellore Association (PAN: AAATC1278N), Vellore, Tamil Nadu, for 'Scientific Research' under the category of ‘University, college or other institution'. This approval is granted 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. The notification is effective from the date of its publication in the Official Gazette and applies to Assessment Years 2026-27 to 2030-31. The notification number is 173/2025/F. No. 203/45/2024/ITA-II and was issued by Castro Jayaprakash T., Under Secretary. The explanatory memorandum certifies that no person is being adversely affected by granting retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Key Entities Referenced
Income-tax Act, 1961: The primary law under which the notification is issued, specifically referencing section 35.
Income-tax Rules, 1962: Rules supplementing the Income-tax Act, 1961, with specific reference to Rules 5C and 5E.
The Christian Medical College Vellore Association: Organization receiving approval for 'Scientific Research' under the Income-tax Act, 1961.
Ministry of Finance: Issuing authority of the notification through the Department of Revenue and Central Board of Direct Taxes.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना सरकारी रािपत्र म ें इसके प्रकािन की तारीख स े लागू होगी तथा तिनुसार जनधाडरण िषों 2026-
27 स े 2030-31 के जलए लाग ूहोगी ।
[अजधसूचना स.ं 173 /2025/फा. स.ं 203/45/2024/ITA-II]
कास्त्रो ियप्रकाि टी., अिर सजचि
स्ट्पष्टीकरण ज्ञापन: यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भतू लक्षी प्रभाि िेन े स े दकसी भी व्यजि पर प्रजतकूल
प्रभाि नहीं पड़ रहा ह ै।
MINISTRY OF FINANCE
(Department of Revenue )
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th December, 2025
S.O. 6065(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 The Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu 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 apply with effect from the date of publication in the Official Gazette and accordingly shall
be applicable for Assessment Years 2026-27 to 2030-31.
[Notification No. 173/2025/F. No. 203/45/2024/ITA-II]
CASTRO JAYAPRAKASH T., Under Secy.
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect
to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.