https://www.taxtmi.com/highlights?id=94212 An institute was accorded approval under section 35(1)(iia) of the Income-tax Act, 1961 read with Rule 5F of the Income-tax Rules, 1962, for carrying out scientific research, by the Principal Chief Commissioner of Income Tax (Exemptions). The notification grants this approval retrospectively and is effective for five assessment years, A.Y. 2022-23 through A.Y. 2026-27. The explanatory memorandum certifies that no person is adversely affected by granting retrospective effect. en-us Sat, 15 Nov 2025 15:40:32 +0530 Sat, 15 Nov 2025 15:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94212 An institute was accorded approval under section 35(1)(iia) of the Income-tax Act, 1961 read with Rule 5F of the Income-tax Rules, 1962, for carrying out scientific research, by the Principal Chief Commissioner of Income Tax (Exemptions). The notification grants this approval retrospectively and is effective for five assessment years, A.Y. 2022-23 through A.Y. 2026-27. The explanatory memorandum certifies that no person is adversely affected by granting retrospective effect. Highlights Income Tax Sat, 15 Nov 2025 15:40:32 +0530 https://www.taxtmi.com/highlights?id=94212