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Approved Institution National Council of Educational Research and Training, New Delhi u/s 35(1)(ii)
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.... general information that the institution mentioned below has been approved by the Secretary, the 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 ' Institution ' in the area of other natural or applied science....
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