The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued Notification S.O. 6101(E) in New Delhi on December 30th, 2025, approving 'Cancer Institute' (W.I.A), (PAN:AAATC2259F) Chennai 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 applicable for Assessment years 2027-28 to 2031-32. The Notification number is 175 /2025/ F.No. 203/46/2024/ITA-II, and it was issued by Castro Jayaprakash T., Under Secy.
Key Entities Referenced
Income-tax Act, 1961: Governing law for income tax in India, specifically section 35(1)(ii) concerning scientific research.
Income-tax Rules, 1962: Rules under the Income-tax Act, specifically rules 5C and 5E relevant to the notification.
Cancer Institute (W.I.A), Chennai: Institution approved for 'Scientific Research' under Section 35 of the Income-tax Act, 1961.
Ministry of Finance: Government ministry under which the notification is issued.
Central Board of Direct Taxes: Department under the Ministry of Finance responsible for direct tax matters, issuer of the notification.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th December, 2025
S.O. 6101(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 ‘Cancer Institute’ (W.I.A), (PAN:AAATC2259F) Chennai 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 2027-28 to 2031-32.
[Notification No. 175 /2025/ F.No. 203/46/2024/ITA-II]
CASTRO JAYAPRAKASH T., Under Secy.
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