Exemption under section 35(1)(ii): Indian Institute of Packaging approved for research-expenditure deduction eligibility effective from April. The Indian Institute of Packaging, Bombay has been approved by the Secretary, Department of Science & Technology as the prescribed authority for purposes of section 35(1)(ii) of the Income-tax Act; the approval is notified by S.O.963 dated 15-1-1976 and is effective from 1 April 1975.