Historical: NFSU Scientific Research Approval under Section 35 – AY 2024-25 to 2028-29
CBDT Notification No. 31/2024 dated 13 March 2024 approved National Forensic Sciences University (NFSU), Gandhinagar, under the category “University, college or other institution” for Scientific Research under section 35(1)(ii) of the Income-tax Act, 1961. The notification applies from Previous Year 2023-24 and states that the approval is applicable for Assessment Years 2024-25 to 2028-29.
Quick answer
- Institution: National Forensic Sciences University, Gandhinagar.
- Notification: No. 31/2024, dated 13 March 2024.
- Old law reference: Section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E.
- Category: University, college or other institution.
- Purpose: Scientific Research.
- Applicable period stated in the notification: AY 2024-25 to AY 2028-29.
- This page is maintained as a historical/legal reference; donations or claims in a current tax year must be tested under the law actually applicable to that year.
What exactly did Notification 31/2024 do?
The Central Government exercised its power under section 35(1)(ii) of the Income-tax Act, 1961 and approved NFSU for scientific research. The notification was issued through the Central Board of Direct Taxes and published in the Official Gazette.
The approval did not turn every payment made to the university into an automatic tax deduction. It established the institution's notified status for the specified scientific-research purpose under the old statutory framework. A taxpayer still had to satisfy the conditions applicable to the particular payment, tax year and deduction provision.
Why this approval mattered
Section 35 historically contained provisions relating to expenditure on scientific research. One part of the framework dealt with payments to approved research associations, universities, colleges and other institutions for scientific research. Approval through notification was therefore an important compliance checkpoint before a taxpayer claimed a deduction based on a payment to such an institution.
For tax and audit teams, the practical lesson is that the name of the recipient alone is not enough. The notification number, approved category, effective period and purpose of the contribution should be matched with the taxpayer's own payment documents.
Period covered by the notification
| Item | Notification position |
|---|---|
| Notification date | 13 March 2024 |
| Effective from | Previous Year 2023-24 |
| Assessment Years | AY 2024-25 to AY 2028-29 |
| Institution | National Forensic Sciences University, Gandhinagar |
| Approved activity | Scientific Research |
What documents should a taxpayer retain?
Where a taxpayer relies on an approval-based scientific-research deduction, the file should be capable of showing both the payment and the legal basis for the claim. A practical documentation pack should include:
- the payment receipt issued by the institution;
- bank/payment evidence;
- the purpose or correspondence supporting the contribution;
- a copy or link to Notification 31/2024;
- the institution's legal name and relevant tax details appearing on the receipt;
- the tax computation showing how the claim was treated; and
- any certificate or additional evidence required under the law/rules applicable to that year.
Can this 2024 notification be used blindly in 2026-27?
No. India transitioned to the Income-tax Act, 2025 from 1 April 2026. Older notifications remain important for transactions and claims governed by the previous law and may continue to matter through transition or savings provisions, but a live TY 2026-27 claim should not be made merely by reading an old Section 35 article.
The correct approach is to identify the payment date and tax year, determine which Act governs the claim, check the corresponding current provision, and then examine whether the earlier notification continues to have effect for that purpose.
Example
Suppose a company made an eligible scientific-research contribution to NFSU during a year covered by the old Act and within the notification's stated approval period. The company should not simply book “Section 35 deduction” based on the university name. It should retain the receipt and payment evidence, verify that the purpose falls within the notified scientific-research category and compute the deduction under the law applicable to that assessment year.
Common mistakes
- Confusing the notification date with the first assessment year covered.
- Assuming the approval is permanent when the notification specifies AY 2024-25 to AY 2028-29.
- Claiming a deduction merely because NFSU is a government-established university.
- Ignoring the purpose of the contribution.
- Using old Section 35 language for a current-year transaction without checking the Income-tax Act, 2025 transition.
- Keeping only a payment voucher but not the legal approval/reference supporting the claim.
Frequently asked questions
Was NFSU approved for scientific research under Section 35?
Yes. Notification No. 31/2024 dated 13 March 2024 approved National Forensic Sciences University, Gandhinagar for Scientific Research under old section 35(1)(ii), read with Rules 5C and 5E.
For which assessment years does the notification apply?
The notification states that it applies from Previous Year 2023-24 and is applicable for AY 2024-25 to AY 2028-29.
Does every payment to NFSU qualify automatically?
No. The taxpayer must still satisfy the conditions of the deduction provision applicable to the payment and tax year.
Can I rely on old Section 35 wording for TY 2026-27?
Not without checking the Income-tax Act, 2025 and relevant transition/savings provisions. The notification remains an important historical legal document, but current-year treatment must be tested under current law.
Official reference
Last reviewed: 22 August 2026. This article is maintained as a historical tax-law reference. Verify the law applicable to the relevant tax year before claiming any deduction.
More Frequently Asked Questions
What should I know about Quick answer?
Institution: National Forensic Sciences University, Gandhinagar. Notification: No. 31/2024, dated 13 March 2024. Old law reference: Section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. Category: University, college or other institution. Purpose: Scientific Research. Applicable period stated in the notification: AY 2024-25 to AY 2028-29. T
What exactly did Notification 31/2024 do?
The Central Government exercised its power under section 35(1)(ii) of the Income-tax Act, 1961 and approved NFSU for scientific research. The notification was issued through the Central Board of Direct Taxes and published in the Official Gazette. The approval did not turn every payment made to the university into an automatic tax deduction. It established th
What should I know about Why this approval mattered?
Section 35 historically contained provisions relating to expenditure on scientific research. One part of the framework dealt with payments to approved research associations, universities, colleges and other institutions for scientific research. Approval through notification was therefore an important compliance checkpoint before a taxpayer claimed a deductio
What should I know about Period covered by the notification?
Item Notification position Notification date 13 March 2024 Effective from Previous Year 2023-24 Assessment Years AY 2024-25 to AY 2028-29 Institution National Forensic Sciences University, Gandhinagar Approved activity Scientific Research
What documents should a taxpayer retain?
Where a taxpayer relies on an approval-based scientific-research deduction, the file should be capable of showing both the payment and the legal basis for the claim. A practical documentation pack should include: the payment receipt issued by the institution; bank/payment evidence; the purpose or correspondence supporting the contribution; a copy or link to
Join the conversation