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The Central Government, exercising powers under Section 35(1)(ii) of the Income-tax Act, 1961, approves KIMS Foundation and Research Centre, Hyderabad as an "Other Institution" under the "University, College or Other Institution" category for Scientific Research. The notification applies retrospectively from the Previous Year 2025-26, covering Assessment Years 2026-27 to 2030-31, with no adverse impact on any party. The approval enables tax benefits for scientific research activities conducted by the institution.
The Central Government, exercising powers under Section 35(1)(ii) of the Income-tax Act, 1961, approves KIMS Foundation and Research Centre, Hyderabad as an "Other Institution" under the "University, College or Other Institution" category for Scientific Research. The notification applies retrospectively from the Previous Year 2025-26, covering Assessment Years 2026-27 to 2030-31, with no adverse impact on any party. The approval enables tax benefits for scientific research activities conducted by the institution.
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