Notification u/s 35(1)(ii) of the Income Tax Act, 1961 in the case of Cancer Institute (W.I.A), Chennai

Notification u/s 35(1)(ii) of the Income Tax Act, 1961 in the case of Cancer Institute (W.I.A), Chennai

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.