The Central Board of Direct Taxes (CBDT) has issued Notification No. 124/2025 & 125/2025 dated July 24, 2025, approving institutions for tax benefits under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Notification No. 124/2025 (S.O. 3399(E)):
The Central Government has approved Gitarthganga (PAN: AAATG1334K), based in Ahmedabad, for conducting Social Science or Statistical Research under the “Other Institution” category, in accordance with clause (iii) of sub-section (1) of section 35. This approval also applies for five Assessment Years, from AY 2026-27 to AY 2030-31.
Notification No. 125/2025 (S.O. 3400(E)):
The Central Government has approved IQRAA International Hospital and Research Centre, operating under J D T Islam Orphanage Committee (PAN: AAATJ1934A), Kozhikode, Kerala, as an eligible institution for Scientific Research under the “Other Institution” category. This approval is granted under clause (ii) of sub-section (1) of section 35, read with Rules 5C and 5E of the Income-tax Rules, 1962. The recognition is valid for five Assessment Years, from AY 2026-27 to AY 2030-31.
Both notifications include an explanatory memorandum confirming that no individual is adversely affected by the retrospective application of these approvals.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/CBDT-Notification-No.-124-125-_2025.pdf
