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of <h1>Bengaluru Research Organization Approved for Scientific Research u/s 35 of Income-tax Act, Valid AY 2025-26 to 2029-30.</h1> The Central Government has approved a research organization in Bengaluru under the category of 'Research Association' for 'Scientific Research' as per clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. This approval, effective from the publication date in the Official Gazette, applies from the Previous Year 2024-25 and is valid for Assessment Years 2025-26 to 2029-30. The notification confirms that no individual is adversely affected by its retrospective application.
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