Central Government approves ‘IQRAA International Hospital And Research Centre’, under the aegis of ‘J D T Islam Orphanage Committee’ Kozhikode, Kerala for ‘Scientific Research’ under the category of ‘Other Institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 - 125/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 125/2025 New Delhi, the 24th July, 2025 S.O. 3400(E). In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961) read with Rules 5C and 5E of the Income-tax Rules, 1962 , the Central Government hereby approves IQRAA International Hospital And Research Centre , under the aegis of J D T Islam Orphanage Committee (PAN: AAATJ1934A), Kozhikode, Kerala for Scientific Research under the category of Other Institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962 . 2. This Notification shall be applicable for five Assessment years (AY) from AY 2026-27 to AY 2030-31. [F. No. 203/38/2024/ITA-II] CASTRO JAYAPRAKASH T., Under Secy. Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.