Central Government approves Gitarthganga, 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 - 124/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 124/2025 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 . 2. This Notification shall be applicable for five Assessment years (AY) from AY 2026-27 to AY 2030-31. [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.