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    <description>Approval is accorded to M/s Indian Institute For Human Settlements, Bangalore, for the purpose of scientific research under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules, 1962. The notification operates for five assessment years, from AY 2026-27 to AY 2030-31, and includes an explanatory memorandum stating that no person is adversely affected by granting retrospective effect.</description>
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