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    <title>Central Government Approves Institution for Social Science Research Under Section 35(1)(iii) of Income-tax Act</title>
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    <description>The Central Government has approved an institution located in Ahmedabad as an entity engaged in social science or statistical research under the category of &quot;Other Institution&quot; for the purposes of section 35(1)(iii) of the Income-tax Act, 1961. This approval, granted under the relevant Income-tax Rules, applies for five assessment years from 2026-27 to 2030-31. The notification confirms that no individual or party is adversely affected by its retrospective effect.</description>
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      <description>The Central Government has approved an institution located in Ahmedabad as an entity engaged in social science or statistical research under the category of &quot;Other Institution&quot; for the purposes of section 35(1)(iii) of the Income-tax Act, 1961. This approval, granted under the relevant Income-tax Rules, applies for five assessment years from 2026-27 to 2030-31. The notification confirms that no individual or party is adversely affected by its retrospective effect.</description>
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