Approval of institution for scientific research confers tax-recognised university status under relevant provision, effective retrospectively for recent assessment years. Central Government approval is granted to National Forensic Sciences University, Gandhinagar (PAN AAALN3742Q) as a university, college or other institution recognised for scientific research under the income-tax framework read with the specified rules, qualifying the institution for tax treatment applicable to research entities. The notification is effective retrospectively from its publication in the Official Gazette and applies to the assessment years identified in the notification; the explanatory memorandum certifies no person is adversely affected by retrospective effect.