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<h1>Tea Research Association Gains Govt Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> Tea Research Association, Kolkata has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2003, as a scientific research association. The approval is contingent upon the organization solely conducting scientific research, maintaining and auditing its financial records, and submitting audit reports and statements of donations and expenditures for scientific research. The approval may be revoked if the organization fails to comply with these conditions, including maintaining accurate records, providing necessary reports, or if its research activities are deemed non-genuine or discontinued.