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of <h1>Central Government Approves Chennai's Advanced Manufacturing Centre as 'Other Institution' u/s 35 for Scientific Research.</h1> The Central Government has approved the 'Advanced Manufacturing Technology Development Centre, Chennai' as an 'Other Institution' under the category of 'University, College or Other Institution' for scientific research purposes. This approval is granted under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, and is effective from the publication date in the Official Gazette, applicable for the assessment years 2025-2026 to 2029-2030. The notification ensures no adverse effects on any individual due to its retrospective application.
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