Scientific Research approval granted to a university for tax recognition, effective retrospectively and applicable to specified assessment years. Notification approves Panjab University, Chandigarh (PAN: AAAJP0325R) as a University, college or other institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with Rules 5C and 5E, effective retrospectively from the prior year and applicable to the specified subsequent assessment years; certification states no person is adversely affected by retrospective effect.