Research institution approval under section 35(1)(ii) confirms tax-exemption eligibility for South Indian Sugarcane and Sugar Technologists' Association. The prescribed authority approved the South Indian Sugarcane and Sugar Technologists' Association, Madras under clause (ii) of sub section (1) of section 35 of the Income tax Act, conferring eligibility for the tax exemption on research-related expenditure; the approval is effective for the notification's stated period from the start of the 1974-75 fiscal year through the end of the 1976-77 fiscal year.