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<h1>Government Approves International Hospital as Eligible for Tax Benefits Under Section 35(1)(ii) of Income-tax Act</h1> The Central Government has approved an international hospital and research center, operating under an orphanage committee in Kerala, as an institution eligible for scientific research benefits under the Income-tax Act, 1961. This approval categorizes the entity as an 'Other Institution' for the purposes of clause (ii) of sub-section (1) of section 35 of the Act. The notification applies for five assessment years, from 2026-27 to 2030-31, allowing the institution to claim tax benefits related to scientific research expenditures. The approval is issued under the relevant provisions of the Income-tax Rules, 1962, and includes a certification that no individual is adversely affected by the retrospective application of this notification.