On December 29th, 2025, the Ministry of Finance (Department of Revenue, Central Board of Direct Taxes) issued Notification S.O. 6066(E), approving the Indian Institute of Science Education and Research, Pune (PAN: AAAAI1546E), 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, and is applicable for Assessment years 2026-27 to 2030-31. Notification No. is 174/2025/F. No. 203/01/2025/ITA-II, issued by Castro Jayaprakash T., Under Secretary. The notification is certified to not adversely affect any person by granting retrospective effect. The upload was done 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 act under which the powers are exercised, specifically section 35.
Indian Institute of Science Education and Research, Pune: The institution approved for 'Scientific Research' under the specified category.
Ministry of Finance: The ministry issuing the notification.
Income-tax Rules, 1962: Rules mentioned in conjunction with the Income-tax Act, 1961
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनधाडरण िषों 2026-27 स े 2030-31 के जलए लागू होगी ।
[अजधसूचना स.ं174/2025/फा. स. ं 203/01/2025/ITA-II]
कास्त्रो ियप्रकाि टी., अिर सजचि
स्ट्पष्टीकरण ज्ञापन: यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी 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. 6066(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 Indian Institute of Science Education and Research, (PAN: AAAAI1546E), Pune 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 be applicable for Assessment years 2026-27 to 2030-31.
[Notification No. 174/2025/F. No. 203/01/2025/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.