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Approved Indian Institute of Education, Pune u/s 35(1)(iii)
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....ir 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 account for its research activities ; (ii) The notified institution shall furnish the annual return of its scie....