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of <h1>SAMEER Approved as 'Scientific Research Association' Under Income-tax Act Section 35(1)(ii) Starting Assessment Year 2016-2017.</h1> The Central Government has approved the Society for Applied Microwave Electronics Engineering & Research (SAMEER) under section 35(1)(ii) of the Income-tax Act, 1961, effective from the assessment year 2016-2017. SAMEER is recognized as a 'Scientific Research Association' with the sole objective of conducting scientific research. It must maintain separate accounts for research funds, have these audited, and submit reports to the relevant tax authorities. The approval may be revoked if SAMEER fails to maintain proper accounts, submit audit reports, provide donation statements, or if its research activities are deemed non-genuine or non-compliant with the specified provisions.
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