INCOME TAX30 Sept 2026
Notification No. 123 of 2026-CBDT [F. No. 203/26/2025/ITA-II] / SO 5326(E) : Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025) in the case of Ashoka Trust for Research in Ecology and the Environment (ATREE), Bengaluru
The Central Board of Direct Taxes (CBDT) has issued Notification No. 123 of 2026, also numbered SO 5326(E), for the Ashoka Trust for Research in Ecology and the Environment (ATREE), Bengaluru. It comes under section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025. If you run a similar institution, ask your tax advisor before assuming the same applies to you.
Key Statutory Highlights
- The CBDT has issued Notification No. 123 of 2026, also numbered SO 5326(E), naming the Ashoka Trust for Research in Ecology and the Environment (ATREE), Bengaluru.
- The notification is issued under section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025.
- It names only ATREE, Bengaluru, and does not name any other institution.
Actionable Advice for Taxpayers / Founders:If your organisation is a trust or institution, check the exact notification text with your tax advisor before assuming this same treatment applies to you.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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