It notifies Ramakrishna Mission Vidyamandira under the aegis of Ramakrishna Mission, Belur Math, Howrah for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes section 45(3)(a)(i) of the Income-tax Act, read with rules 32 and 34 of the Income-tax Rules. This section allows for deduction for any sum paid to such notified institutions for scientific research while computing income tax.