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of <h1>Chennai's Diabetes Research Centre Foundation Approved for Scientific Research u/s 35(1)(ii) of Income-tax Act.</h1> The Diabetes Research Centre Foundation in Chennai has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2007, as a scientific research association. The approval is contingent upon the organization solely conducting scientific research, maintaining audited books of account, and submitting audit reports and donation statements. Failure to comply with these conditions or ceasing genuine research activities may result in the withdrawal of approval. The notification was initially issued as Notification No. 40/2009 on April 28, 2009, with a subsequent corrigendum in 2019.
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