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of <h1>Government Approves Institute of Pesticide Formulation Technology as Research Association u/s 35(1)(ii) of Income-tax Act.</h1> The Central Government has approved an organization, identified as M/s. Institute of Pesticide Formulation Technology, Gurugram, under section 35(1)(ii) of the Income-tax Act, 1961, as a 'Research Association' for scientific research from the assessment year 2019-2020 onwards. The organization must maintain separate accounts for research funds, conduct audits, and submit detailed research activity reports. Failure to comply with these conditions or ceasing genuine research activities may result in withdrawal of approval. The organization must also provide statements of donations and research applications, and outline future research plans and financial allocations.
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