The Central Board of Direct Taxes (CBDT) has granted approval to Gitarthganga, Ahmedabad (PAN: AAATG1334K), as a recognized institution for conducting Social Science or Statistical Research under Section 35(1)(iii) of the Income Tax Act, 1961.
The approval, notified under Notification No. 124/2025 dated July 24, 2025, categorizes Gitarthganga as an 'Other Institution' eligible for research contributions that qualify for weighted tax deduction under the said section. The approval is valid for a period of five assessment years, starting from Assessment Year (AY) 2026-27 to AY 2030-31.
Issued in accordance with Rules 5C and 5E of the Income-tax Rules, 1962, the notification underscores the government's commitment to fostering research in the field of social sciences and statistics-areas crucial to evidence-based policymaking and socio-economic development.
The accompanying Explanatory Memorandum clarified that the retrospective effect of this approval will not adversely affect any individual or stakeholder.
With this recognition, donations made to Gitarthganga for qualifying research purposes will now be eligible for tax benefits, encouraging greater private and institutional support for India's academic research ecosystem.
Official copy of the notification has been attached
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