Notification No. 4/2025

Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962

What this is

Notification No. 4/2025 was published on 12 November 2025. Its subject is Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962.

This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.

What it does

In exercise of the powers under section 35(1)(iia) of the Income-tax Act, 1961 read with rule 5F of the Income-tax Rules, 1962, the Principal Chief Commissioner of Income Tax (Exemptions), Delhi accords approval to the company M/s Hari Shankar Sighania Elastomer & Tyre Research Institute, Hebbal Industrial Area, Mysuru, Karnataka (PAN: AAACH8878G), for 'Scientific Research' for the purposes of that clause. The approval is stated to be applicable for five assessment years, from assessment year 2022-23 to assessment year 2026-27.

Why it was issued

The explanatory memorandum certifies that no person is adversely affected by granting retrospective effect to the notification.

Who it reaches

Hari Shankar Sighania Elastomer & Tyre Research Institute as the approved company
Payers making contributions to it for scientific research
Assessing Officers examining a deduction claimed on such a contribution
The Commissioner of Income-tax (Exemptions) charge in which the company falls

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35	s.45, s.66

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F.No. PCCIT(E)/Notification u/s 35(1)(iia)/ o 7' /2025/ :26:l9
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
NOTIFICATION No. olt/2025
Dated: , \ ov. 2025
I ~
Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule SF of the Income Tax Rules 1962

In exercise of the powers conferred by section 35(1)(iia) of the Income Tax Act, 1961, read with Rule SF of the Income Tax Rules 1962, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s Hari Shankar Sighania Elastomer & Tyre Research Institute, 437, Hebbal Industrial Area, Mysore, Hebbal Layout S.O., Mysuru, Karnataka, -570016 (PAN: AAACH8878G), for 'Scientific Research' for the purpose of the clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rule 5F of Income-tax Rules, 1962.

2. This Notification shall be applicable for five Assessment years (AY) from A. Y. 2022-23 to A.Y. 2026-27.

( Debjyoti Das)
Principal Chief Commissioner of Income Tax (Exemptions),
New Delhi

Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.

Copy to:-
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi
2. All Pr. Chief Commissioners/Director Generals of Income Tax - with a request to circulate amongst all Officers in their regions/charges.
3. JS(TPL)-I&II/Media Co-ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1 ,2,3,4,5/CIT(ITBA),CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad.
5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and IT A Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the website.
9. Database cell for uploading on www.irsofficersonline.gov.in and the DG System,s Corner.
10. ITBA Publisher for uploading on ITBA Website.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 5F	rule 35

From when

Assessment year 2022-23, running to assessment year 2026-27, retrospectively.

What to watch

The approval runs for five assessment years, from assessment year 2022-23 to assessment year 2026-27, and is therefore retrospective as against its date of issue.
The scan is damaged in the heading: the notification number and the day of the month in the date cannot be read from it.
The approval is for the named company at the stated address and for scientific research only.
Approval under section 35(1)(iia) is what supports the payer's claim; the payer should hold a copy of it.

Where you meet it

In a claim to deduction for a sum paid to this company for scientific research, and in the company's own record of approval produced before the Assessing Officer.

What it names

Rules it names. Rule 5F of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No.161/2025 [F. No. 370142/23/2024-TPL] / SO 5293(E) · Notification No. 160/2025 [F. No. 505/2/1989-FTD-I] / SO 5074(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.