(2)The conditions referred to in sub-rule (1) are the following, namely :-(i)the person concerned has furnished the returns of income for all assessment years for which such returns became due on or before the date on which the application under sub-rule (1) is made; [and] [Inserted by Notification No. G.S.R. 1068(E), dated 25.10.2018 (w.e.f. 26.3.1962).](ii)the trust, scientific research association, news agency, association or institution, fund or trust or university or other educational institution or any hospital or other medical institution or trade union referred to in sub-rule (1) is for the time being approved for the purpose of exemption from income-tax; [***] [Omitted 'and' by Notification No. G.S.R. 1068(E), dated 25.10.2018 (w.e.f. 26.3.1962).][***] [Omitted 'clause (iii)' by Notification No. G.S.R. 1068(E), dated 25.10.2018 (w.e.f. 26.3.1962).]
