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    <description>Approval is granted to Indian Institute of Technology (IIT) Bombay for scientific research under section 35(1)(ii) of the Income-tax Act, 1961, as a university, college or other institution. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and donor-certification requirements under Rule 18AB, including filing Form No. 10BD by 31 May following the financial year and issuing Form No. 10BE to donors.</description>
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