CBDT notification NOTIFICATION No.0#/2026 · 06 Aug 2026
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
Open source pageSummary
Check the official recordThe 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.
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Who is affected
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.
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: -
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