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<h1>Approval under Section 35D: institution recognised under clause (a) for tax benefit eligibility, formally notified.</h1> A. P. V. Engineering Company Ltd., Calcutta has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub section (2) of section 35D of the Income tax Act, 1961 by notification S.O.1631 dated 25 3 1976, with the approval taking effect from 26th September, 1975.