https://www.taxtmi.com/highlights?id=95595 Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules. en-us Wed, 31 Dec 2025 11:32:21 +0530 Wed, 31 Dec 2025 11:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95595 Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules. Highlights Income Tax Wed, 31 Dec 2025 11:32:21 +0530 https://www.taxtmi.com/highlights?id=95595