‘University, College or Other Institution’ for research in ‘Social Science or Statistical Research’ u/s 35(1)(iii) - M/s Patanjali Yog Peeth Nyas, Delhi for its university unit ‘University of Patanjali’, Haridwar’ Notified. - 44/2023 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 44/2023 New Delhi, the 23rd June, 2023 S.O. 2762(E). In exercise of the powers conferred by clause (iii) 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 M/s Patanjali Yog Peeth Nyas, Delhi (PAN: AABTP0560H) for its university unit University of Patanjali , Haridwar under the category of University, College or Other Institution for research in Social Science or Statistical Research 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 . 2. This Notification shall apply with effect from the date of publication in the Official Gazette (i.e. from the Previous Year 2023-24) and accordingly shall be applicable for Assessment Years 2024-2025 to 2028-2029. [F. No. 203/08/2022/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.