INCOME TAX30 Sept 2026
Notification No. 128 of 2026-CBDT [F. No. 203/36/2025/ITA-II] / SO 5331(E) : Notification u/s 45(3)(a)(ii) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Santhigiri Ashram, Thiruvananthapuram
The Central Board of Direct Taxes has issued Notification No. 128 of 2026, published as SO 5331(E), for Santhigiri Ashram in Thiruvananthapuram. It applies section 45(3)(a)(ii) read with section 45(4)(b) of the Income Tax Act, 2025 to this case. The notification is specific to that institution, so most taxpayers are unaffected. Do check with your tax advisor if you deal with similar trusts.
Key Statutory Highlights
- The CBDT has issued Notification No. 128 of 2026, carrying the reference F. No. 203/36/2025/ITA-II.
- The notification is published as SO 5331(E).
- It concerns section 45(3)(a)(ii) read with section 45(4)(b) of the Income Tax Act, 2025 in the case of Santhigiri Ashram, Thiruvananthapuram.
Actionable Advice for Taxpayers / Founders:If you manage a trust or institution and think this CBDT notification could apply to you, ask your chartered accountant to read the notification text before you take any position in your records or return.
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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