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of <h1>Institute of Nano Science and Technology, Mohali, approved as 'Scientific Research Association' under Income-tax Act Section 35(1)(ii).</h1> The Central Government has approved the Institute of Nano Science and Technology, Mohali, under section 35(1)(ii) of the Income-tax Act, 1961, as a 'Scientific Research Association' from the assessment year 2018-2019 onward. The organization must solely focus on scientific research, maintain separate audited accounts for research funds, and provide detailed annual reports on research activities, publications, patents, and future projects. The approval is contingent upon compliance with these conditions, and failure to do so may result in withdrawal of approval.
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