Scientific Research approval granted to a college unit enabling tax deductions for qualifying research expenditure. Central Government approved Sri Paripoorna Sanathana Charitable Trust's college unit as a qualifying University, college or other institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for Scientific Research, issued under rules 5C and 5E of the Income tax Rules. The notification takes effect from Gazette publication with retrospective application from the previous year 2024 25 and includes an explanatory memorandum certifying no adverse effect from retrospective operation.