The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has granted approval to IQRAA International Hospital and Research Centre, Kozhikode, Kerala, for the purpose of Scientific Research under clause (ii) of sub-section (1) of Section 35 of the Income-tax Act, 1961. The institution operates under the aegis of J D T Islam Orphanage Committee (PAN: AAATJ1934A).
As per Notification No. 125/2025, dated July 24, 2025, and issued under S.O. 3400(E), the approval is valid for a period of five assessment years, beginning from AY 2026-27 to AY 2030-31. The recognition comes under the category of "Other Institution" as defined in Rules 5C and 5E of the Income-tax Rules, 1962.
This recognition enables donors contributing to IQRAA International Hospital and Research Centre to claim a deduction for their donations under Section 35(1)(ii) of the Income-tax Act, which offers weighted deduction for contributions towards approved scientific research institutions.
An explanatory memorandum included with the notification certifies that the retrospective applicability of this approval does not adversely affect any individual.
The approval is part of the government's continued focus on promoting healthcare research and development in India by incentivizing private and institutional contributions to recognized scientific research bodies.
Official copy of the notification has been attached
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