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of <h1>Indian Institute of Science Education and Research Kolkata Approved for Scientific Research u/s 35(1)(ii) of Income-tax Act.</h1> The Central Government has approved an organization, identified as M/s Indian Institute of Science Education and Research, Kolkata, under Section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. This approval is effective from the assessment year 2018-2019 onwards, under the category of 'University, College or other Institution.' The organization must utilize funds for scientific research, maintain separate accounts, and submit audited reports. Failure to comply with these conditions, such as maintaining separate accounts or submitting audit reports, may result in withdrawal of approval. The organization must ensure its research activities are genuine and conform to the specified legal provisions.
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