Scientific research approval under Section 35(1)(iia) extends tax recognition to the company's R&D activities for specified years. Approval is accorded to M/S IIT Madras Research Park for Scientific Research under the tax approval mechanism established by Section 35(1)(iia) read with the corresponding rule, recognising the company's research activities as qualifying for the tax provision and setting a time-bound period of applicability, with certification that retrospective effect does not adversely affect any person.