Institutional approval for scientific research enables deduction eligibility from specified assessment years under income tax rules. Advanced Manufacturing Technology Development Centre, Chennai is approved as an Other Institution under the category 'University, College or Other Institution' for Scientific Research for purposes of clause (ii) of sub-section (1) of section 35 of the Income tax Act read with Rules 5C and 5E, with effect from publication in the Official Gazette and applied retrospectively to the specified assessment years.