(1)An application for approval,-(i)under clause (ii) or clause (iii) of sub-section (1) of section 35 by a [***] research association in duplicate in Form No. 3CF-I;(ii)under clause (ii) or clause (iii) of sub-section (1) of section 35 by a university, college or other institution in duplicate in Form No. 3CF-II,shall be made, at any time during the financial year immediately preceding the assessment year from which the approval is sought, to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the applicant.
