Approved various Association u/s 35(1)(ii)

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.... (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 "association" subject to the following conditions : (i) The notified association shall maintain separate books of account for its research activities ; (ii) The notified association shall furnish the annual return of its scientific research activities to the Se....