This notification, S.O. 3399(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 24, 2025, approves Gitarthganga (PAN: AAATG1334K), Ahmedabad, as an "Other Institution" for Social Science or Statistical Research under Section 35(1)(iii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962. This approval is effective for five assessment years, from AY 2026-27 to AY 2030-31. The notification number is 1242025/F. No. 203392024/ITA-II. The issuing authority is Castro Jayaprakash T., Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for revenue collection.
Central Board of Direct Taxes: The apex body in India responsible for direct tax administration.
New Delhi: The capital of India, where the notification was issued.
Incometax Act, 1961: An Indian Act related to income tax regulations.
Incometax Rules, 1962: Rules pertaining to the Incometax Act, 1961.
Gitarthganga PAN:AAATG1334K, Ahmedabad: An institution located in Ahmedabad, Gujarat, approved for Social Science or Statistical Research.
Assessment Years AY 202627 to AY 203031: The assessment years for which the notification is applicable.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24072025-264938
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CG-DLxx-ExG-I2D4E0x7x2x0 25-264938
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3323] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 24, 2025/श्रािण 2, 1947
No. 3323] NEW DELHI, THURSDAY, JULY 24, 2025/SHRAVANA 2, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 24 िुलाई, 2025
का.आ. 3399(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 खडं (iii) द्वारा प्रित्त िजियों का प्रयोग करत ेहुए केन्द्द्र सरकार गीताथगड गं ा
(PAN:AAATG1334K), अहमिाबाि को आयकर जनयमािली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर
अजधजनयम,1961 की धारा 35 की उप-धारा (1) के खडं (iii) के प्रयोिनाथ ड ‘अन्द्य सस्ट्ं था’की श्रेणी के अंतगडत सामाजिक
जिज्ञान या साजं ययकीय अनसु धं ान हते ु ‘अन्द्य सस्ट्ं था’के तौर पर अनुमोदित करती ह।ै
2. यह अजधसूचना जनधाडरण िर्ड 2026-27 स े जनधारड ण िर्ड 2030-31 तक पांच जनधाडरण िर्ों के जलए लागू होगी।
[अजधसूचना स.ं124/2025/फा.स.ं 203/39/2024/ITA-II]
कास्त्रो ियप्रकाि टी., अिर सजचि
स्ट्पष्टीकरण ज्ञापन: यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को भूतलक्षी प्रभाि िने े स ेदकसी भी व्यजि पर प्रजतकूल
प्रभाि नहीं पड़ रहा ह ै।
4953 GI/2025 (1)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 24th July, 2025
S.O. 3399(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 Gitarthganga (PAN:AAATG1334K), Ahmedabad for ‘Social Science or Statistical Research’
under the category of ‘Other Institution’ for the purposes of clause (iii) 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 five Assessment years (AY) from AY 2026-27 to AY 2030-31.
[Notification No. 124/2025/F. No. 203/39/2024/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.