Approved Institution status under Section 35D(2)(a) secures recognition for technological and consultancy activities for a fixed term. Approval under Section 35D(2)(a) was granted to Seshasayee Paper and Boards Limited, Salem, as an approved institution for technological work, consultancy, engineering consultancy and management consultancy. The notification records commencement from 4-11-1981 and a fixed term of three years, and was issued by the Central Board of Direct Taxes by public notification identifying scope and temporal limits of the recognition under the Income-tax Act.