INCOME TAX1 Oct 2026
Notification No. 132/2026-CBDT [F. No. 203/25/2025/ITA-II] / SO 5353(E) : Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case of Jai Research Foundation, Valsad, Gujarat
The Central Board of Direct Taxes (CBDT) has issued Notification No. 132/2026-CBDT, also numbered SO 5353(E), naming Jai Research Foundation, Valsad, Gujarat. The notification is issued under section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025. It applies only to this one entity, so it does not change the rules for other taxpayers. Check the full text if you deal with such cases.
Key Statutory Highlights
- The notification is numbered 132/2026-CBDT and is also referred to as SO 5353(E).
- It is issued under section 45(3)(a)(i) read with section 45(4)(b) of the Income Tax Act, 2025.
- The notification is issued in the case of Jai Research Foundation, which is based in Valsad, Gujarat.
Actionable Advice for Taxpayers / Founders:If you handle a similar case, read the full notification text and confirm the position with your chartered accountant before applying anything to a 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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