F.No. PCCIT(I;)/Notification u/s 35(1)(iia)/01/2025/1912
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pro Chief Commissioner of Income Tax (Exempti0r;ts)
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NOTIFICATIQN No. 01/2025
D~ted : 27th Aug. 2025
Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act. 1961
read ~ith Rule S'F of the Income Tax Rules 1962
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In exercise of the powers conferred by section 35(1 )(iia) of the Income Tax Act, 1961,
read with Rule 5F of the Income Tax Rules 1962, the Pro Chief Commissioner of Income Tax
(Exemptions), Delhi hereby accords approval to the company MIs liT Madras Research Park
(AABCI5225P), HP Lab Department of Elec. Engg., Taramani, nTI Taramani S.O. Chennai,
Tamil Nadu-600113 for 'Scientific Research' for the purpose of the clause (iia) of sub-section
(1) of section 35 of the Income-tax Act, 1961 read with rule 5Fof Income-tax Rules, 1962.
- This Notification shall be applicable from 01.04.2025 to 31.03.2030 i.~. for five Assessment years (A Y) from 2026-27 to A Y 2030-31 .
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(Rajeshwar Yadav)
Principal Chief Commissioner of Income Tax (Exemptions),
New Delhi
Explanatory Memorandum: It is certified that no person is being adversely affected by
granting retrospective effect to this notification.
Copy to:-
- PPS to the Chairman and Members, CSDT, North Block, New Delhi
- All Pro Chief Commissioners/Director Generals of Income Tax - with a request to circulate amongst all Officers in their regions/charges.
- JS(TPL)-I&II/Media Co-ordinator and Official Spokesperson of CSDT.
- DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3.4,5/CIT(1TSA),CIT(CPC), Sengaluru, CIT(CPC-TDS), Ghaziabad.
- ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
- TPL and ITA Divisions of CSDT.
- The Institute of Chartered Accountants of India, IP Estate, New Delhi.
- Web Manager, "incometaxindia.gov.in" for hosting on the website.
- Database cell for uploading on www.irsofficersonline.gov.in and the DG System,s Corner.
- ITSA Publisher for uploading on ITSA Website.
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(Satbir Singh)
Income Tax Officer (Hqrs.) (E)-1
0/0 the Pro CCIT(Exemptions), New Delhi.
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