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<h1>Sardar Vallabhbhai National Institute of Technology, Surat, approved for Scientific Research u/s 35 of Income-tax Act.</h1> The Central Government has approved the Sardar Vallabhbhai National Institute of Technology, Surat, under the category of 'University, college or other institution' for 'Scientific Research' as per clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. This approval, effective from the date of publication in the Official Gazette, applies for the assessment years 2024-25 to 2028-29. The notification ensures that no individual is adversely affected by its retrospective application.