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    <title>Central Government approves ‘KIMS Foundation and Research Centre’ Hyderabad, under the category of ‘University, college or other institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961</title>
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    <description>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.</description>
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      <description>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.</description>
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