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<h1>Birla Institute of Scientific Research Gains Approval for Tax Exemption Under Section 35 of Income-Tax Act 1961.</h1> The Birla Institute of Scientific Research, Calcutta, has been approved by the Council of Scientific and Industrial Research as a recognized institution under clause (ii) of sub-section (1) of section 35 of the Income-Tax Act, 1961. This approval, effective from July 18, 1964, allows the institution to receive tax exemptions as specified under this section of the Income-Tax Act.