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<h1>Tata Memorial Centre Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Tata Memorial Centre in Mumbai has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2006. This approval is for the organization's engagement in scientific research activities. Conditions include utilizing funds for scientific research, conducting research through faculty or students, maintaining separate audited accounts for research funds, and providing certified statements of donations and their application. The approval may be withdrawn if the organization fails to comply with these conditions or ceases genuine research activities.