**Executive Summary**
This document is a notification from the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. It announces the approval of The Christian Medical College Vellore Association for scientific research under the category of ‘University, college or other institution’ under Section 35 of the Income-tax Act. This notification is effective from the date of its publication in the Official Gazette and applicable for Assessment Years 2026-27 to 2030-31.
**Key Points / Main Content**
* **Approval:**
* The Central Government approves The Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu for scientific research.
* The 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 association is categorized as ‘University, college or other institution’.
* **Effective Dates:**
* The notification is effective from the date of publication in the Official Gazette.
* It applies to Assessment Years 2026-27 through 2030-31.
* **Explanatory Memorandum:**
* Granting retrospective effect to this notification does not adversely affect any person.
**Impact Analysis**
**The Christian Medical College Vellore Association**
* **Impact:** The association gains approval for scientific research, which likely confers certain benefits under the Income-tax Act.
* **Action Required:** The association should ensure compliance with the terms of the approval and maintain accurate records for audit purposes.
**Tax Authorities**
* **Impact:** The tax authorities are responsible for implementing the notification and administering the relevant provisions of the Income-tax Act.
* **Action Required:** The tax authorities need to ensure that the approval is properly recorded and that the association complies with all applicable regulations.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the notification is issued, specifically Section 35(1)(ii) concerning deductions for scientific research.
Income-tax Rules, 1962: The rules which, along with the Income-tax Act, 1961, govern the approval process for scientific research institutions.
Central Board of Direct Taxes (CBDT): The department within the Ministry of Finance responsible for issuing the notification.
Ministry of Finance: The ministry under which the Central Board of Direct Taxes falls.
The Christian Medical College Vellore Association: The organization that is being approved for 'Scientific Research' under the Income-tax Act.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29122025-268884
CG-DxLx-xEG-I2D9H1x2x2x0 25-268884
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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.ं 5865] नई दिल्ली, सोमिार, दिसम्ब र 29, 2025/पौष 8, 1947
No. 5865] 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. 6065(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
‘दिजियन मजे डकल कॉलिे िल्े लोर असोजसएिन’ (पनै : AAATC1278N) िल्े लोर,तजमलनाडु को आयकर जनयमािली,
1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम,1961 की धारा 35 की उप-धारा (1) के खंड (ii) के
प्रयोिनाथड ‘जिश्वजिद्यालय, महाजिद्यालय या अन्द्य सस्ट्ं था’ की श्रेणी के अंतगडत ‘िज्ञै ाजनक अनसु धं ान’ हते ु अनुमोदित करती ह।ै
8773 GI/2025 (1)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.