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    <title>Pr. Chief Commissioner of Income Tax (Exemptions), Delhi accords approval under Section 45(3)(b) of the Income Tax Act, 2025 for the “M/s GCS Foundation (Formerly known as The Gujarat Cancer Society, Ahmedabad)”</title>
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    <description>Scientific research approval is accorded to M/s GCS Foundation, formerly known as The Gujarat Cancer Society, Ahmedabad, 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 entity&#039;s scientific research for five tax years, from Tax Year 2026-27 through Tax Year 2030-31. Retrospective effect is certified as not adversely affecting any person.</description>
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