The CBDT approves IISER Pune for "Scientific Research" under ‘University, college, or other institution’ categories under Income Tax Section 35, applicable from AY 2016-17 to 2030-31.
Saloni Kumari | Dec 31, 2025 |
CBDT Approves IISER Pune for “Scientific Research” under ‘University, College, or Other Institution’ Categories
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has released an Official Notification No. 174/2025 dated December 29, 2025, informing that the Central Government of India has approved the Indian Institute of Science Education and Research (IISER) Pune, having PAN: AAAAI1546E, for ‘Scientific Research’ under the category of ‘University, college, or other institution.’
The government has taken the aforesaid action in pursuance of its power granted under clause (ii) of subsection (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. IISER Pune is now allowed to enjoy benefits under the said section of the income tax rules.
The present instructions made in the present notification are scheduled to apply from the Assessment Year 2016-27 to 2030-31. It has clearly been specified that giving this notification effect from an earlier date does not cause any harm or disadvantage to anyone.
Refer to the official notification for complete information.
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