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CBDT05 Aug 2026notificationPrepared by Complied AI

Approval of Center for Incubation Innovation Research and Consultancy for Scientific Research

Official title

notification no. 7/2026 order under section 45 3 b of the income tax act 2025 read with rule 35 of the income tax rules 2026

Official record

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What changed

The Principal Chief Commissioner of Income Tax (Exemptions) has granted approval to M/s Center for Incubation Innovation Research and Consultancy, located in Bengaluru, for the purpose of 'Scientific Research' under section 45(3)(b) of the Income Tax Act, 2025, read with Rule 35 of the Income Tax Rules, 2026. This approval is valid for a period of five tax years, covering the period from the 2026-27 tax year through the 2030-31 tax year.

Who is affected
  • M/s Center for Incubation Innovation Rescarch and Consultancy (PAN: AAGCC6539D)
Key dates
  • Applicability period

Prepared automatically from the captured official document and checked against source evidence. This is not an independent professional review. See how briefs are prepared. Verify material decisions against the official record.

Source details

Source
Central Board of Direct Taxes / Income Tax Department
Type
notification
Published by source
05 Aug 2026
Document number
NOTIFICATION No.0#/2026
Issuing division
Pr. Chief Commissioner of Income Tax (Exemptions)
Coverage area
direct-tax

Document text

Prepared for reading; wording retained from the source.

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F.No. PCCIT(E)/Notification u/s 45(3)(1))/:32/2026/&,?9 Government of India Ministry of Finance Central Board of Direct Taxes Pr. Chief Commissioner of Income Tax (Exemptions) NOTIFICATION No.0#/2026 Dated: ©€ August, 2026 Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax N 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 Center for Incubation Innovation Rescarch and Consultancy (PAN: AAGCC6539D), Sy. No. 34, Building Jyothy Institute of Technology, Thathaguni, Thalaghattapura S.0, Bengaluru-560109. for *Scientific Research” for the purpose of the section 45(3)(b) of the Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026.

This Notification shall be applicable for five Tax Years from Tax Year 2026-27 to 2030-31

Principal Chief Commissioner of Income Tax (Exempti; New Delhi

Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.

Copy to: - 1. PPS 10 the Chairman and Members, CBDT, North Block, New Delhi 2. All Pr. Chief Commissioners/Director Generals of Income Tax - with a request to circulate amongst all Officers in their regions/charges. 3. JS(TPL)-1&I1/Media Co-ordinator and Official Spokesperson of CBDT. 4. DITAT)/DIT(Audit)y/DIT(Vig./ADG(System)1,2,3.4,5/CIT(ITBA), CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad. 5. ADG (PR.PP&OL.) with a request for advertisement campaign for the Notitication 6. Commissioner of Income Tax (Exemptions), Bengaluru 7. TPL and ITA Divisions of CBDT. 8. The Institute of Chartered Accountants of India, IP Estate, New Delhi 9. Web Manager, “incometaxindia.gov.in” for hosting on the website. 10. Database cell for uploading on www.irsofficersonling.gov.in and the DG System.s ('umcr 11, ITBA Publisher for uploading on ITBA Website.

Y aall /o,g/lvjé lncome Tax Officer (Hqrs.) (E)-1 O/o the Pr. CCIT(Exemptions), New Delhi. wadR Riw sy e ) @R NI . 2508, §-2 WS, wee wY W, Rifs 3R, a§ Reeh-110002

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