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    <title>Central Government approves ‘Amul Research and Development Association, Anand, Gujarat&#039; under the category of ‘Research Association’ for research in ‘Scientific Research’ for the purposes of clause (ii) of sub-section (1) of section 35</title>
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    <description>Approval is granted to Amul Research and Development Association as a Research Association authorised to undertake Scientific Research for purposes of claimable research-related tax benefits under the income-tax framework, with the notification applied retrospectively for prior assessment years and issued following judicial proceedings and ministerial certification that no person is adversely affected.</description>
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