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Approved Institution Central Building Research Institute, Roorke (U.P.) u/s 35(1)(ii)
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....stitution mentioned below has been approved by the Secretary, Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category "Association" in the area of other natural or applied sciences, subject to the following conditions....
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