U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization . M/s Indian Council of Medical Research - 54/2018 - Income Tax

Approval under section 35(1)(ii) permits donations to Indian Council of Medical Research to qualify for research deduction subject to conditions.

Central Government approved M/s Indian Council of Medical Research as an Other Institution for research deduction purposes from assessment year 2019-2020, subject to conditions: funds must be used for scientific research; grants passed to non-ICMR institutes are excluded while collaborative ICMR research remains eligible; research must be carried out by faculty or enrolled students; separate books of account and an auditor's report and auditor-certified donations statement must be maintained and furnished by the income-tax return due date; approval may be withdrawn for failures of accounting, reporting, genuine research activity, or noncompliance with the applicable provisions.