CBDT Notifies ‘Bhaikaka University’ Anand, Gujarat as ‘University, College or Other Institution’ for Sec. 35 Relief

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  • By Chetan Kulasri
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  • Last Updated on 14 February, 2025

Section 35 Relief

Notification no. 15/2025, dated 10-02-2025

The Central Government has approved ‘Bhaikaka University’ Anand, Gujarat for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of section 35(1)(ii) of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.

This Notification shall apply with effect from the date of publication in the Official Gazette (i.e. from the Previous Year 2024-25) and accordingly shall be applicable for Assessment Years 2025-26 to 2029-30.

Click Here To Read The Full Notification

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