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Approved Institution Indian Law Institute, New Delhi u/s 35(1)(iii)
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....y, New Delhi, the prescribed authority for the purposes of clause (iii) 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) That the Indian Law Institute, New Delhi, will maintain a separate account of the sums received by it for scientific research. (ii) That th....