Quick Summary
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
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FAQ :
The approval allows IQRAA Hospital to be recognised as an institution for scientific research, enabling donors to claim tax deductions for their contributions under Section 35(1)(ii) of the Income-tax Act.
The approval is granted under clause (ii) of sub-section (1) of Section 35 of the Income-tax Act, 1961.
The approval is valid for five assessment years, commencing from AY 2026-27 and concluding with AY 2030-31.
IQRAA Hospital is recognised under the 'Other Institution' category as defined in Rules 5C and 5E of the Income-tax Rules, 1962.
An explanatory memorandum certifies that the retrospective applicability of this approval does not adversely affect any individual.
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