Recognition as Social Science or Statistical Research institution secures research-related tax treatment for a limited assessment-year period. Gitarthganga, Ahmedabad is approved as an institution engaged in Social Science or Statistical Research and classified as an Other Institution for purposes of research-related provisions of the Income-tax Act and applicable rules; the approval is time-bound and applies for a defined set of assessment years, and the issuing authority certifies no adverse effect from retrospective operation.