Exemption under section 35(1)(ii) approved for Gujarat Vidyapith, permitting statutory tax relief for eligible research and education expenditures. Notification approves Gujarat Vidyapith, Ahmedabad for the purposes of exemption under section 35(1)(ii) of the Income tax Act, recording that the prescribed authority has granted approval and specifying the operative period during which the approval is effective, thereby enabling the institution to claim the statutory tax exemption for eligible research or educational expenditure.