KIMS Foundation and Research Centre, Hyderabad notified under section 35(1)(ii) for Scientific Research: The notification notifies KIMS Foundation and Research Centre, Hyderabad as ‘Other Institution’ under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for the purposes section 35(1)(ii) of the Income-tax Act, read with rules 5C and 5E of the Income-tax Rules. This section allows for deduction equal to one and half times while computing taxes for expenses relating to scientific research. (Income Tax Notification 33/2025 Dated 17/04/2025)