Approval under Section 35(1)(ii): recognition of a research institution for tax deduction eligibility during the notified period. Approval is granted to K. M. Scientific Research Centre, Masodha, P. O. Modinagar, Distt. Faizabad by the prescribed authority for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961, recognising the institution for the statutory tax treatment applicable to approved research organisations, with the approval operative for a notified period from mid-January 1979 to mid-January 1980.