INCOME TAX30 Sept 2026
Notification No. 126 of 2026-CBDT [F. No. 203/34/2025/ITA-II] / SO 5329(E) : Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Bhartiya Sanskriti Darshan Trust, Pune
The Central Board of Direct Taxes has issued Notification No. 126 of 2026, published as SO 5329(E), in the case of Bhartiya Sanskriti Darshan Trust, Pune. It applies section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025. This is a trust-specific order, so it affects that Pune trust directly. Other taxpayers need not act unless a similar notice names them.
Key Statutory Highlights
- The Central Board of Direct Taxes issued Notification No. 126 of 2026, published as SO 5329(E).
- The notification is in the case of Bhartiya Sanskriti Darshan Trust, Pune.
- It applies section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025.
Actionable Advice for Taxpayers / Founders:If you are connected to Bhartiya Sanskriti Darshan Trust, Pune, show this notification to your tax advisor and check how section 45(3)(a)(i) and section 45(4)(b) apply before you file or plan anything.
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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