Research institution approval under section 35(1)(iii) grants tax deduction eligibility for qualifying social science research activities. Approval is granted to M/s Patanjali Yog Peeth Nyas for its University of Patanjali, Haridwar, as a University, College or Other Institution for Social Science or Statistical Research for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, read with the Income tax Rules; the approval is effective from Gazette publication with retrospective application to the previous year, enabling eligible research expenditure to receive the prescribed tax treatment subject to applicable rules and compliance.