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of <h1>Research Associations Must Meet Section 35 Criteria: Independent, Audited, and Timely Reports for Approval</h1> Approval for a research association under section 35 requires the association to focus solely on scientific or social science research. It must conduct research independently, maintain audited financial records, and submit detailed reports on its activities and finances to the relevant tax authorities by the designated deadline. Failure to comply with these requirements, such as not maintaining accounts or ceasing genuine research activities, may lead to an investigation and report to the Central Government. The rules were updated in 2011, expanding the conditions to include social science and statistical research.
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