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Approved Consultancy Development Centre u/s 35(1)(iii)
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....overnment for the period mentioned against their names, for the purpose 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) The notified Institution shall maintain separate books of accounts for its research activities ; (ii) The notified Instit....
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