Research institution approval enables tax deduction eligibility for social science and statistical research for specified assessment years. Central Government approved Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi (PAN: AAJTS0088H) as an other Institution in the category of University, College or other institution for research in social science and statistical research under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with the Income-tax Rules, with effect from publication and applicability to the specified assessment years; retrospective effect certified as not adversely affecting any person.