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<h1>Definition of 'Institute' in Institutes of Technology Act, 1961 includes IIT Kharagpur, referenced in Income-tax Act, 1961.</h1> The Institutes of Technology Act, 1961, defines 'Institute' as any institution listed in section 2 of the Act, explicitly including the Indian Institute of Technology, Kharagpur, which was incorporated under the Indian Institute of Technology (Kharagpur) Act, 1956. This definition is part of the statutory provisions that are referenced in the Income-tax Act, 1961.