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of <h1>National Agri-Foods Biotechnology Institute Approved as Scientific Research Association under Section 35(1)(II) of Income-tax Act 1961</h1> The National Agri-Foods Biotechnology Institute in Mohali has been approved by the Central Government as a Scientific Research Association under section 35(1)(II) of the Income-tax Act, 1961, effective from April 1, 2011. The institute must focus solely on scientific research, maintain separate accounts for research funds, and have these accounts audited. It must also provide an audited statement of donations and their application towards research. Failure to comply with these requirements or to maintain genuine research activities may result in the withdrawal of this approval by the Central Government.
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