Approval under section 35(1)(ii) confirms institutional recognition for tax exemption purposes effective from April. Approval under section 35(1)(ii) is granted to The Sugar Technologists' Association of India, Kanpur, as approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of the Income tax Act; notification S.O.284 dated 7-12-1973 states the approval takes effect from 1st April, 1973.