Exemption under section 35(1)(ii): Approval granted to Vijnana Parishad, Allahabad for research deduction purposes. Notification records that Vijnana Parishad, Allahabad has been approved by the Council of Scientific and Industrial Research as an eligible institution for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, establishing entitlement to benefits under the provision relating to expenditure on scientific research.