INCOME TAX30 Sept 2026
Notification No. 129 of 2026-CBDT [F. No. 203/37/2025/ITA-II] / SO 5332(E) : Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of UPASI Tea Research Foundation (UPASI TRF), Tamil Nadu
The Central Board of Direct Taxes (CBDT) has issued Notification No. 129 of 2026, published as SO 5332(E), for the UPASI Tea Research Foundation in Tamil Nadu. The notification applies section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025. This concerns how the foundation's income is treated for tax. If your entity is affected, check the notification and speak to your tax advisor.
Key Statutory Highlights
- The CBDT has issued Notification No. 129 of 2026 in the case of UPASI Tea Research Foundation, Tamil Nadu.
- The notification is issued under section 45(3)(a)(i), read with section 45(4)(b), of the Income Tax Act, 2025.
- The notification carries file number F. No. 203/37/2025/ITA-II and is published as SO 5332(E).
Actionable Advice for Taxpayers / Founders:If your organisation falls in the same category as this foundation, read the notification and check with your tax advisor whether it applies to you before you file.
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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