(4)For the purposes of sub-section (3),––(a)the expenditure shall be allowed subject to such conditions and on furnishing of documents in such form and manner, as may be prescribed; and(b)in respect of clause (a) of the said sub-section, only such association, University, college or other institution shall be eligible for deduction, which for the time being is approved in the manner and subject to such conditions, as may be prescribed, and is specified by the Central Government, by notification.
