Approved Organisation Spic Science Foundation, Spic Centre, Madras u/s 35(1)(ii)

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.... authority under rule 6 of the Income-tax Rules, 1962, i.e., the Director-General (I.T. Exemptions) in concurrence with the Secretary, Department of Scientific and Industrial Research, for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act, 1961, under the category " Association " subject to the following conditions :--- (i) The organisation ....