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Central Board of Direct Taxes (CBDT), Principal Chief Commissioner of Income Tax (Exemptions), New Delhi, issued Notification no. 2/2025 dated 17.10.2025 – Order under clause (iia) of sub-section (1) of section 35 of the Income tax Act, 1961 read with Rule 5F of the Income tax Rules 1962.
CBDT issued notification no. 125/2025 dated 24.07.2025 to provide deductions u/s 35(1)(ii) of the Income tax Act, 1961 to ‘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 section 35(1)(ii) of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.
CBDT issued notification no. 124/2025 dated 24.07.2025 to provide deductions u/s 35(1)(ii) of the Income tax Act, 1961 to Gitarthganga Ahmedabad for ‘Social Science or Statistical Research’ under the category of ‘Other Institution’ for the purposes of section 35(1)(iii) of the Income tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962.