Scientific research approval granted to University of Hyderabad, subject to filing and donor certificate conditions for the specified tax years. Approval is granted under section 45(4)(b) of the Income-tax Act, 2025 to the University of Hyderabad for scientific research as a university, college or other institution, for the purposes of section 45(3)(a)(i) and the relevant rules under the Income-tax Rules, 2026. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing and donor-certificate requirements in Forms 15 and 16.