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
Notification No. 5/2026 was published on 23 March 2026. 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.
An order of the Principal Chief Commissioner of Income Tax (Exemptions), Delhi, 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, according approval to the Indian Institute for Human Settlements, having its registered office at Bangalore, for scientific research for the purposes of that clause. The approval is stated to be applicable for five assessment years, from assessment year 2026-27 to assessment year 2030-31.
F. No. PCCIT(E)/Notification u/s 35( 1 )(iia)/115/2026!"'39-?-SGovernment of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax Exem tions
NOTIFICATION No. _ /2026
Dated, J4-March, 2026
Order under clau e (iia) of sub-section (1) of section 35 of the Income Tax Act. 1961 read
with Rule 5F of the Income Tax Rules 1962
In exercise of the powers conferred by section 3S(l)(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 Indian Institute
For Buman Settlements, (PAN: AA.CCI0088F), having registered office at 197/36, 2nd
Main Road, Bangalore North, Sadashivanagar S.O, Bangalore, Karnataka, India-560080 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 SF of the Income-tax Rules, 1962.
2. This Notification shall be applicable for five Assessment years (AY) from AY 2026-27 to
AY 2030-31.
( 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. Commissioner of Income Tax( Exemptions) , Bengaluru
7. TPL and ITA Divisions of CBDT.
8. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
9. Web Manager, "incometaxindla.gov.in" for hosting on the website.
10. Database cell for uploading on www.irsofficersonline.qov.in and the DG System,s Corner.
11 . ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (Hqrs.) (E)-1
O/o the Pr. CCIT(Exemptions), New Delhi.
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 5F | rule 35 |
assessment year 2026-27.
In a donor's claim of deduction under section 35(1)(iia) for a payment to the Institute, and in the assessment where that claim is tested.
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.
Source: the Income Tax Department’s own published text — its page for this instrument.
