Government Approves IQRAA International Hospital for Tax-Exempt Scientific Research Under Section 35

The Ministry of Finance (Department of Revenue) under the Central Board of Direct Taxes in India (CBDT) has recently issued an official notification [No. 125/2025/F. No. 203/38/2024/ITA-II] dated July 24, 2025, informing that the Central Government of India has approved an institution named ‘IQRAA International Hospital And Research Centre’ under the aegis of ‘J D T Islam Orphanage Committee,’ located in Kozhikode, Kerala, and identified by the Permanent Account Number (PAN) AAATJ1934A for ‘Scientific Research’ under the category of ‘Other Institution’ for the purposes outlined in clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. Also refers to rules 5C and 5E of the Income-tax Rules, 1962.

The Central Government of India has taken this action in exercise of its powers granted under 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. These provisions of law relate to the approval of institutions for certain types of scientific research, which allows taxpayers to claim tax benefits when they donate to or invest in such approved institutions.

In accordance with the notification, this approval is valid for five Assessment Years (AY), specifically from Assessment Year 2026-27 to Assessment Year 2030-31.

Refer to the official notification for complete information.