This notification, S.O. 3400(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 24, 2025, approves IQRAA International Hospital And Research Centre, Kozhikode, Kerala (PAN: AAATJ1934A), under the aegis of J D T Islam Orphanage Committee, as an "Other Institution" for Scientific Research under clause (ii) of subsection (1) of section 35 of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962. This approval is applicable for five assessment years, from AY 2026-27 to AY 2030-31. The notification number is 1252025/F. No. 203382024/ITA-II.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Central Board of Direct Taxes: A department under the Ministry of Finance in India, responsible for direct tax administration.
Income-tax Act, 1961: A law in India governing the taxation of income.
Incometax Rules, 1962: The rules framed under the Income-tax Act, 1961, for the administration of income tax in India.
IQRAA International Hospital And Research Centre, Kozhikode, Kerala: A hospital and research center located in Kozhikode, Kerala, India, approved for Scientific Research under the Income-tax Act.
J D T Islam Orphanage Committee: An organization under whose aegis IQRAA International Hospital and Research Centre operates.
New Delhi: The capital city of India, where the notification was issued.
Castro Jayaprakash T.: Under Secretary, whose name appears on the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24072025-264939
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CG-DLxx-ExG-I2D4E0x7x2x0 25-264939
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3324] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 24, 2025/श्रािण 2, 1947
No. 3324] NEW DELHI, THURSDAY, JULY 24, 2025/SHRAVANA 2, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 24 िुलाई, 2025
का.आ. 3400(अ).— आयकर जनयमािाली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम, 1961
(1961 का 43) की धारा 35 की उप-धारा (1) के खंड (ii) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार ‘ि े डी टी
इस्ट्लाम अनाथालय सजमजत, (पैन: AAATJ1934A) कोजिकोड, केरल की इकाई, ‘IQRAA अंतराष्ट्रड ीय अस्ट्पताल और
अनुसंधान केंद्र’ को आयकर जनयमािली, 1962 के जनयम 5ग और 5ङ के साथ पठित आयकर अजधजनयम, 1961 की धारा
35 की उप-धारा (1) के खडं (ii) के प्रयोिनाथड ‘अन्द्य संस्ट्था’ की श्रेणी के अंतगडत ‘िैज्ञाजनक अनुसंधान’ हते ु अनुमोदित
करती ह।ै
2. यह अजधसूचना जनधाडरण िर्ड 2026-27 स े जनधाडरण िर् ड2030-31 तक पांच जनधाडरण िर्ों के जलए लागू होगी।
[अजधसूचना स.ं 125/2025/फा. स.ं 203/38/2024/ITA-II]
कास्त्रो ियप्रकाि टी., अिर सजचि
स्ट्पष्टीकरण ज्ञापन: यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भतू लक्षी प्रभाि िेन े स े दकसी भी व्यजि पर प्रजतकूल
प्रभाि नहीं पड़ रहा ह ै।
4954 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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.
[Notification No. 125/2025/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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.