Research institution exemption under Section 35(1)(ii) approved for Aspee Agricultural Research and Development Foundation, enabling tax-deduction eligibility. The notification records that Aspee Agricultural Research and Development Foundation Private Limited, Malad, Bombay, has been approved by the prescribed authority for purposes of Section 35(1)(ii) of the Income tax Act, 1961, such approval being effective from 1 April 1973 for a period of two years and establishing the institution's eligibility for the statutory tax treatment applicable to qualifying agricultural research institutions.