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    <title>Exemption u/s 35(1)(ii) - Institution Birla Planetarium and Astronomical Research Centre, Calcutta</title>
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    <description>The Council of Scientific and Industrial Research is designated as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and the Birla Planetarium and Astronomical Research Centre, Calcutta, has been approved by that authority for purposes of the provision relating to research linked tax treatment.</description>
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      <description>The Council of Scientific and Industrial Research is designated as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and the Birla Planetarium and Astronomical Research Centre, Calcutta, has been approved by that authority for purposes of the provision relating to research linked tax treatment.</description>
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