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. 6/2026 was published on 12 May 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.
The Principal Chief Commissioner of Income Tax (Exemptions), Delhi, exercising powers 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, approves M/s Shree Hari Arogyam Foundation (PAN ABGCS1785A), Gandhinagar, Gujarat, as a company engaged in scientific research for the purposes of that clause. The approval runs for five assessment years, from assessment year 2026-27 to assessment year 2030-31.
F.No. PCCIT(E)/Notification us 35(1)(iia)/eál2026/264
Copy to:
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
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
In exercise of the powers conferred by 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, the Pr.
Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to
the company M/s Shree Hari Arogyam Foundation, (PAN: ABGCS1785A), having
registered office at Sector 3, Gandhinagar Sector 23, S.O. Gandhinagar, Gujarat, India -
382024 for 'Scientific Research' for the purpose of the said clause.
NOTIFICATION No, o6/2026
Dated: 12*May, 2026
2. This Notification shall be applicable for five Assessment years from AY 2026-27 to AY
2030-31.
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi
3. JS(TPL)-1&|/Media Co-ordinator and Official Spokesperson of CBDT.
CIT(CPC-TDS), Ghaziabad.
Principal Chief Commissioner of Income Tax (Exemptions).
New Delhi
2. All Pr. Chief Commissioners/Director Gernerals of Income Tax - with a request to circulate
amongst all Officers in their regions/charges.
4. DIT(UT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(|TBA),CIT(CPC), Bengaluru,
6. Commissioner of Income Tax( Exemptions), Ahmedabad
5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
7. TPL and ITA Divisions of CBDT.
(Pallavi Agarwal )
8. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
9. Web Manager, "incometaxindia.gov.in" for hosting on the website.
10. Database cell for uploading on www.irsofficersonline.gov.in and the DG System,s Corner.
11. ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (Hars.) ()-1
Olo 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 return of income where a deduction under section 35(1)(iia) is claimed for a sum paid to the company, and in the company's own compliance under rule 5F.
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.
← Notification No. 66/2026-CBDT[F. No. 203/15/2025/ITA-II] / SO 2749(E) : Approval of Ramakrishna Mission Vidyamandira for Research · Notification No. 64 →
Source: the Income Tax Department’s own published text — its page for this instrument.