Exemption under section 35(1)(iii) updated to reflect institutional name change, amending the prior notification for recognition purposes. The notification amends the prior approval under section 35(1)(iii) of the Income-tax Act by changing the institution's name from 'Shri Ram Centre for Industrial Relations' to 'Shri Ram Centre for Industrial Relations and Human Resources', and declares the earlier approval to be read as amended to that extent.