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of <h1>Sri Sharada Institute Approved for Social Science Research u/s 35 of Income-tax Act, 1961.</h1> The Central Government has approved the 'Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi' as an 'other institution' under the category of 'University, College or other institution' for research in social science or statistical research. This approval is granted under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, and will be effective from the Previous Year 2022-23. The notification applies to Assessment Years 2023-2024 to 2027-2028. It is confirmed that no individual is adversely affected by the retrospective application of this notification.
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