The Principal Chief Commissioner of Income Tax (Exemptions), Delhi, through Notification No. 03/2025-Income Tax dated October 17, 2025, has granted approval under Section 35(1)(iia) of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962, to M/s Institute of Advanced Medical Research & Innovations Forum (PAN: AAFCI5125E), Hyderabad. The approval allows the institution to be recognized for undertaking scientific research activities eligible for deduction under Section 35(1)(iia). The recognition will remain valid for five assessment years, starting from AY 2025-26 up to AY 2029-30. The notification, issued by Debjyoti Das, Principal Chief Commissioner of Income Tax (Exemptions), ensures that the approval facilitates continued research and innovation within the prescribed tax framework. The accompanying explanatory memorandum clarifies that granting retrospective effect to this notification does not adversely impact any individual. The order has been circulated to all Principal Chief Commissioners and Director Generals of Income Tax for dissemination and will be published on official platforms including gov.in, irsofficersonline.gov.in, and the ITBA website. This notification forms part of the CBDT’s regular process of recognizing and approving research institutions for tax deduction purposes under the scientific research incentive provisions of the Income Tax Act, 1961.
F.No. PCCIT(E)/Notification u/s 35(1)(iia)/o3 /2025/2375
Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)
Notifications No. 03/2025-Income Tax | Dated: 17 Oct. 2025
Order under clause (Ha) of sub-section (1) of section 35 of the Income Tax Act 1961 read with Rule 5F of the Income Tax Rules 1962
In exercise of the powers conferred by section 35(1)(iia) of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules 1962, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s Institute of Advanced Medical Research & Innovations Forum, (PAN: AAFCI5125E), having registered office at Plot No. 299/A, MLA Colony Road No. 12, Hyderabad, Telangana, India 500034 for ‘Scientific Research’ for the purpose of the clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rule 5Fof Income-tax Rules, 1962.
2. This Notification shall be applicable for five Assessment years (AY) from A.Y. 2025-26 to A.Y. 2029-30.
(Debjyoti Das)
Principal Chief Commissioner of Income Tax (Exemptions),
New Delhi
Explanatory Memorandum: It is certified that no person is being adversely affected by granting retrospective effect to this notification.
Copy to:-
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi
2. All Pr. Chief Commissioners/Director Generals of Income Tax – with a request to circulate amongst all Officers in their regions/charges.
3. JS(TPL)-1&II/Media Co-ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA),CIT(CPC), Bengaluru, CIT(CPC-TDS), Ghaziabad.
5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, “gov.in” for hosting on the website.
9. Database cell for uploading on irsofficersonline oov.in and the DG System,s Corner.
10. ITBA Publisher for uploading on ITBA Website.
Income Tax Officer (Hqrs.) (E)-1
0/o the Pr. CCIT(Exemptions), New Delhi.
