Notification no. 33/2025 dated 17.04.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 33/2025 dated 17.04.2025 whereby the Central Government approves ‘KIMS Foundation and Research Centre’ Hyderabad (PAN: AABTK7589F) as ‘Other Institution’ under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ 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.

This Notification shall apply with effect from the date of publication in the Official Gazette (i.e. from the
Previous Year 2025-26) and accordingly shall be applicable for Assessment Years 2026-27 to 2030-31.