https://www.taxtmi.com/highlights?id=102564 Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person. en-us Mon, 10 Aug 2026 12:46:03 +0530 Mon, 10 Aug 2026 12:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102564 Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person. Highlights Income Tax Mon, 10 Aug 2026 12:46:03 +0530 https://www.taxtmi.com/highlights?id=102564