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of <h1>Central Government Approves Agricultural Development Trust Units for Scientific Research under IT Act Section 35(1)(ii.</h1> The Central Government has approved three units under the Agricultural Development Trust, Baramati, Pune, for scientific research purposes under section 35(1)(ii) of the Income Tax Act, 1961. These units include Shardabai Pawar Mahila Arts, Commerce and Science College, College of Agriculture and Allied Sciences, and Krishi Vigyan Kendra, Baramati. The approval is effective from the assessment year 2018-2019 onwards. The units must use funds exclusively for scientific research, maintain separate audited accounts, and submit detailed research reports. Approval may be revoked if compliance with specified conditions is not maintained.
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