Approval under section 35D grants recognition to an engineering services provider for a limited effective period. Approval is granted to Udhe India Limited for the purpose of carrying on the business of rendering engineering services under sub clause (iv) of clause (a) of sub section (2) of section 35D of the Income tax Act; the notification names the concern and specifies the effective period of the approval from 3 8 1992 to 2 8 1995.