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Notification No.130/2005 – Income Tax It is hereby notified for general information that the organization Shanmugha Arts, Science, Technology & Research Academy (SASTRA) “Lakshmi Nivas”, No. 5, Main Road, Dr. Subbarayan Nagar, Kodambakkam, Chennai-600024 has been approved by the Central Government for the purposes of clause (ii) of sub-section (1) of section 35 of the Income Tax Act, 1961, read with rule