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Approved Institution Resources Development Institute, Bhopal u/s 35(1)(ii)
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....ce 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 of the Income-tax Rules, 1962, under the category "Institution" subject to the following conditions :-- (i) That the Resources Development Institute, Bhopal, will maintain a separate account of the sums received by it for scientific....