Scientific research approval under Section 35 enables institutional deduction eligibility for specified assessment years after Gazette publication. Indian Institute of Science Education and Research, Tirupati is approved under the University, College or Other Institution category for Scientific Research under clause (ii) of sub section (1) of Section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962; the notification is effective from Gazette publication and applies to the specified subsequent assessment years.