INCOME TAX30 Sept 2026
Notification No. 130 of 2026-CBDT [F. No. 203/40/2025/ITA-II] / SO 5333(E) : Notification u/s 45(3)(a)(ii) r.w.s 45(4)(b) of the Income Tax Act, 2025 in the case of Institute for Financial Management and Research, Chennai
The Central Board of Direct Taxes has issued Notification No. 130 of 2026 for the Institute for Financial Management and Research, Chennai. It applies section 45(3)(a)(ii) with section 45(4)(b) of the Income Tax Act, 2025. This is a case-specific order, so it matters mainly to that institute. Others need not act now, though similar institutions may want to check if this notification covers them.
Key Statutory Highlights
- The CBDT has issued Notification No. 130 of 2026, carrying file number F. No. 203/40/2025/ITA-II and number SO 5333(E).
- The notification is issued under section 45(3)(a)(ii) read with section 45(4)(b) of the Income Tax Act, 2025.
- The notification names the Institute for Financial Management and Research, Chennai.
Actionable Advice for Taxpayers / Founders:If you are linked to the Institute for Financial Management and Research, Chennai, or run a similar institution, ask your tax advisor whether this notification applies to your case before you act.
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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