Research deduction approval limited, restricting the institute's tax-deduction eligibility upon the notified expiry date administratively. Approval under section 35(1)(ii) of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, granted to Pulp and Paper Research Institute, Rayagada, is limited by a superseding notification and is valid only up to 31st March, 1984.