CBDT Approves Christian Medical College Vellore for Scientific Research u/s 35 of Income Tax Act
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue, recently issued a notification (No. 173/2025) on December 29, 2025, regarding permitting the Christian Medical College Vellore Association for Scientific Research.
The Central government, in powers given by section 35(1) and clause (ii) of the Income Tax Act 1961 (43 of 1961) read with Rules 5C and 5E of the Income Tax Rules 1962, approves the Christian Medical College Vellore Association (PAN:AAATC1278N), Vellore, Tamil Nadu, for ‘Scientific Research’ under the category of ‘University, college, or other institution.’
This notification will come into force from the date of publication in the Official Gazette and will be applicable for Assessment Years 2026-27 to 2030-31.
For complete information, refer the official notification.
