The Organization "The Indian Law Institute, New Delhi", has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act 1961 (said Act), read with Rules 5C and 5E of the Income-tax Rules, 1962 (said Rules) from Assessment year 2009-2010 onwards in the category of 'Other Institution', partly engaged in research activities
Full Notification is as under
Notification dated 28-01-2010