Research institution approval under section 35(1)(ii) enables tax exemption recognition for Gujarat Institute of Chemical Technology.

The Gujarat Institute of Chemical Technology, Ahmedabad was approved by the Council of Scientific and Industrial Research as the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961; this recognition is formalised by notification S.O.4559 dated 11 12 1968, establishing the institution's eligibility for the research related exemption under that provision.

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