It notifies GSL Medical College and General Hospital under the aegis of GSL TRUST, Rajahmundry, Andhra Pradesh, for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes section 35(1)(ii) of the Income-tax Act, read with rules 5C and 5E of the Income-tax Rules. This section allows for deduction equal to one and half times while computing taxes for expenses relating to scientific research.