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Approved various Association u/s 35(1)(ii)
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....lause (ii) of sub-section (1) of section 35 of the Income-tax Act 1961, read with rule 6 of the IT Rules, 1962, under the category "Association" subject to the following conditions : (i) The notified Association shall maintain separate books of accounts for its research activities; (ii) The notified Association shall furnish the Annual Return of its scientific research activities to the Secret....