Scientific Research approval under section 35: KIMS Foundation recognised as Other Institution enabling tax treatment for research expenditure. Central Government approves KIMS Foundation and Research Centre, Hyderabad, as an Other Institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E of the Income-tax Rules, 1962. The Notification No. 33/2025 identifies the institution by PAN, takes effect from publication in the Official Gazette, and applies to the notified assessment years; the Explanatory Memorandum certifies no adverse effect from retrospective application.