Withdrawal of approval under section 35(1)(ii) revokes tax-deduction status for an institution on authority recommendation. Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Kailas Seva Sadan, Bombay is withdrawn with effect from 1st April, 1980, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi, as formalised by Notification No. S.O.1828 dated 7-2-1980.