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<h1>Sardar Patel Institute's Income Tax Exemption Withdrawn in 1977 u/s 35(1)(ii) of Income-tax Act, 1961.</h1> The Sardar Patel Institute of Social and Economic Research in Ahmedabad was approved by the Council of Scientific and Industrial Research as a recognized institution under section 35(1)(ii) of the Income-tax Act, 1961, according to Notification No. S.O.2161 dated June 30, 1965. However, this exemption was withdrawn effective November 26, 1977, as per Notification No. S.O.2296 dated March 30, 1978.
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