F.No. PCCIT(E)/Notification u/s 45(3)(b)//2026/1028

Government of India

Ministry of Finance

Central Board of Direct Taxes

  Pr. Chief Commissioner of Income Tax (Exemptions

  NOTIFICATION No.07 /2026

  Dated: 06 August, 2026

   Order under section 4.. 3 01 the Income Fnx Act, 21125 read with Rule 35 of the Income Tax Rules, 2026

 In exercise of the powers conferred by section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026, the Pr, Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company Mis Center for Incubation Innovation Research and Consultancy (PAN: AAGCC6539D), Sy. No. 34, Building Jyothy Institute of Technology, Thathaguni, Thalaghattapura S.0, Bengaluru-560109. for 'Scientific Research' for the purpose of the section 45(3)(b) of the Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026.

2.This Nofication shall be applicable for five Tax Years from Tax Year 2026-27 to 2030-3 I.

(Pallavi Agarwal)

                                             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. to the Chairman and Members, CBDT, North Block, New Delhi

 2. All 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)1DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA), CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad.

   5.ADG (PR.PP8401..) with a request for advertisement campaign for the Notification.

 6 Commissioner of Income fax (Exemptions), Bengaluru

7. TPL and ITA Divisions of CBDT.

 8.The Institute of Chartered Accountants of India, IP Estate, New Delhi,

 9 Web Manager, "ineometaxindia.gov.in" for hosting on the website.

10. Database cell for uploading on www.irsolticersonline,gov.in and the DG  Systems Corner.

 11. 1TBA Publisher for uploading on 11BA Website.                                                                                  

                                                                   Income Tax Officer (Heirs.) (E)-1

                                                           0/o the Pr. CCIT(Exemptions), New Delhi.