Under section 35 of the Income-tax Act, 1961

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....clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6 of the Income tax Rules, 1962 under the category "Institution" subject to the following conditions:- i) The notified Institution shall maintain separate books of accounts for its research activities; ii) The notified Institution shall furnish the Annual Return of its scientific research activities to the....