Scientific Research approval granted: IQRAA Hospital recognised as Other Institution under section 35 for tax research purposes. Approval is granted to IQRAA International Hospital And Research Centre, under J D T Islam Orphanage Committee (PAN noted), as an Other Institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with the Income tax Rules, with the notification specifying applicability across a stated sequence of assessment years and recording that retrospective effect does not adversely affect any person.