Approval under section 35(1)(ii) confirms research institution recognition and related tax treatment for research expenditure. The Indian Council of Agricultural Research approved The Karnataka Institute of Applied Agricultural Research, Sameerwadi, Distt. Bijapur, Mysore for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, by Notification No. S.O.164, effective from 1-4-1979 to 31-3-1982.