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<h1>Scientific Research approval for Sikshya O Anusandhan enabling tax-deduction eligibility subject to compliance and reporting obligations.</h1> Notification approves an educational institution for recognition as carrying out scientific research, permitting donors to claim tax benefits subject to specified compliance. Approval is operative for stated assessment years and conditioned on institutional adherence to prescribed procedural requirements, including annual delivery of a donor statement in prescribed form to the tax authority and issuance of donor certificates to contributors within stipulated timeframes. The approval requires the institution to comply with the rules governing research recognition and allows correction statements for rectification; non-compliance may affect the availability of donor tax benefits. CBDT is the issuing authority.