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of <h1>New Delhi Organization Approved as 'Scientific Research Association' Under Section 35 of Income Tax Act, 1961</h1> The Central Government has approved an organization, based in New Delhi, as a 'scientific research association' under Section 35 of the Income Tax Act, 1961, effective from April 1, 2006. This approval is subject to conditions including conducting scientific research independently, maintaining audited financial records, and providing a certified statement of donations and expenditures related to scientific research. The approval may be withdrawn if the organization fails to comply with these requirements or if its research activities are deemed non-genuine or discontinued.
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