Approval of Gitarthganga for Social Science or Statistical Research · 124/2025/F. No. 203/39/2024/ITA-II
CBDT notification 124/2025/F. No. 203/39/2024/ITA-II · 24 Jul 2025
Official title
notification no. 124/2025 f. no. 203/39/2024/ita ii / s.o. 3399 e
Official record
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The Central Government approves Gitarthganga, Ahmedabad, as an institution for Social Science or Statistical Research. This approval applies under section 35 of the Income-tax Act, 1961. The institution qualifies under the category of Other Institution. The approval remains valid for five assessment years. This period starts from Assessment Year 2026-27 and ends with Assessment Year 2030-31.
Key dates
- Effective from
- 01 Apr 2026
- Commencement of approval period
- 01 Apr 2026
Who is affected
- Gitarthganga, Ahmedabad
Document text
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.
- 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.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 24 Jul 2025
- Document number
- 124/2025/F. No. 203/39/2024/ITA-II
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2026
- Coverage area
- direct-tax