Scientific research approval qualifies an institution for tax deduction of research expenditure under section 35 of the Income tax Act. Central Government approves National Institute of Design, Ahmedabad as a University, College or Other Institution for qualifying expenditure as 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, with effect from the date of publication and retrospective applicability certified as not adversely affecting any person.