‘Indian Institute of Science Education and Research, Tirupati approved under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of Section 35. - S.O. 270 (E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th January, 2023 S.O. 270(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 Indian Institute of Science Education and Research, Tirupati (PAN: AAAAI9820P) under the category of University, College or Other Institution for Scientific Research for the purposes of clause (ii) 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. 2. This Notification shall apply with effect from the date of publication in the Official Gazette (i.e., from the Previous Year 2022-23) and accordingly shall be applicable for Assessment Years 2023-2024 to 2027-2028. [F. No. 203/02/2022/ITA-II] RAVINDER MAINI, Director