CBDT notification 08/2026 · 28 Sept 2026
Official title
notification no. 08/2026 order under section 45 3 b of the income tax act 2025 read with rule 35 of the income tax rules 2026
Official record
Open source pageSummary
Check the official recordThe Central Board of Direct Taxes grants approval to M/s GCS Foundation for scientific research. This approval falls under section 45(3)(b) of the Income Tax Act, 2025 and rule 35 of the Income Tax Rules, 2026. The approval applies to the entity formerly known as The Gujarat Cancer Society, Ahmedabad. The notification remains valid for five tax years. This period covers Tax Year 2026-27 through Tax Year 2030-31.
Key dates
Who is affected
F.No. PCCIT(E)/Notification u/s 45(3)(b )/2026/ [unclear in source]
Government of India
Ministry of Finance
Central Board of Direct Taxes
.
Pr. Chief Commissioner of Income Tax (Exemptions)
NOTIFICATION No. 08/2026
Dated: the 28th September, 2026
Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax Rules, 2026
In exercise of the powers conferred by section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s GCS Foundation (Formerly known as The Gujarat Cancer Society, Ahmedabad), Nr. Chamunda Bridge, Opp. DRM Office, Ahmedabad City, Civil Hospital SO, Ahmedabad, Gujarat-380016, for 'Scientific Research' for the purpose of the section 45(3)(b) ofthe Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026.
[unclear in source]
( Pallavi Agarwal )
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: -
[unclear in source]
Dy. Commissioner of Income Tax (Exemptions)-2
O/o the Pr. CCIT(E), New Delhi