Central Board of Direct Taxes (CBDT), Ministry of Finance, has approved KIMS Foundation and Research Centre, Hyderabad (PAN: AABTK7589F), as an “Other Institution” under the category of “University, College or Other Institution” for the purpose of scientific research under clause (ii) of sub-section (1) of Section 35 of the Income-tax Act, 1961. The approval, granted via Notification No. 33/2025 dated April 17, 2025, is in accordance with Rules 5C and 5E of the Income-tax Rules, 1962.
This designation enables donors to the institution to claim tax deductions for contributions made toward eligible scientific research activities. The notification applies retrospectively from the start of the previous year 2025–26 and will be valid for five assessment years—from 2026–27 to 2030–31.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 33/2025 Income Tax | Dated: 17th April, 2025
S.O. 1770(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 ‘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.
2. 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.
[Notification No. 33/2025/F. No. 203/33/2024/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.
