**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue), approves the Indian Institute of Science Education and Research (IISER), Pune, for "Scientific Research" under the category of 'University, college or other institution'. This approval is effective for assessment years 2026-27 to 2030-31. The notification is dated December 29, 2025.
**Key Points / Main Content**
* **Approval for Scientific Research:**
* The Central Government approves IISER Pune for scientific research.
* This approval falls under the category of ‘University, college or other institution'.
* **Legal Basis:**
* This approval is granted under Section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962.
* IISER Pune's PAN is AAAAI1546E.
* **Applicability Period:**
* The notification is applicable for assessment years 2026-27 through 2030-31.
* **No Adverse Impact:**
* The notification confirms that granting retrospective effect will not adversely affect any person.
**Impact Analysis**
**Indian Institute of Science Education and Research (IISER), Pune**
* **Impact:** IISER Pune is now an approved institution for scientific research under the Income-tax Act, 1961.
* **Action Required:** IISER Pune can leverage this approval for relevant tax benefits and compliance.
**Tax Payers/Donors to IISER, Pune**
* **Impact**: Donations to IISER, Pune for research purposes may be eligible for tax deductions under Section 35 of the Income-tax Act, 1961.
* **Action Required:** Tax payers/donors may wish to adjust their finances to utilise these benefits.
**Ministry of Finance (Department of Revenue)**
* **Impact**: Has fulfilled its obligation of reviewing and approving scientific institutions under the Income-tax Act.
* **Action Required:** Ensure proper record-keeping and compliance with the notification, specifically for the applicable assessment years.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the notification is issued, specifically section 35(1)(ii) related to scientific research.
Income-tax Rules, 1962: The rules referred in conjunction with the Income-tax Act, specifically Rules 5C and 5E.
Indian Institute of Science Education and Research, Pune: The institute that is being approved for 'Scientific Research' under the category of ‘University, college or other institution'.
Ministry of Finance: The ministry responsible for the notification through its Department of Revenue and the Central Board of Direct Taxes (CBDT).
Central Board of Direct Taxes: The board within the Department of Revenue that issues the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29122025-268885
CG-DxLx-xEG-I2D9H1x2x2x0 25-268885
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 5866] नई दिल्ली, सोमिार, दिसम्ब र 29, 2025/पौष 8, 1947
No. 5866] NEW DELHI, MONDAY, DECEMBER 29, 2025/PAUSHA 8, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 29 दिसम् बर, 2025
का.आ. 6066(अ).— आयकर जनयमािाली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम, 1961
(1961 का 43) की धारा 35 की उप-धारा (1) के खंड (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार
‘भारतीय जिज्ञान जिक्षा एि ं अनसु धं ान सस्ट्ं थान’ (पनै : AAAAI1546E), पणु े को आयकर जनयमािली, 1962 के जनयम 5ग
और 5ङ के साथ पठित आयकर अजधजनयम,1961 की धारा 35 की उप-धारा (1) के खडं (ii) के प्रयोिनाथ ड ‘जिश्वजिद्यालय,
महाजिद्यालय या अन्द्य सस्ट्ं था’ की श्रेणी के अंतगडत ‘िज्ञै ाजनक अनसु धं ान’ हते ु अनुमोदित करती ह।ै
8774 GI/2025 (1)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.