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of <h1>National Institute of Design, Ahmedabad, gets recognition for scientific research u/s 35(1)(ii) of Income-tax Act.</h1> The Central Government has approved the National Institute of Design, Ahmedabad as a recognized entity for scientific research under the category of 'University, College or Other Institution' as per section 35(1)(ii) of the Income-tax Act, 1961. This approval is effective from the date of publication in the Official Gazette, covering the previous year 2023-24, and applies to assessment years 2024-2025 to 2028-2029. The notification confirms that no individuals are adversely affected by this retrospective approval.
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