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of <h1>Maharashtra Science Association Approved for Tax Benefits Under Section 35(1)(ii) for Scientific Research Since April 2008</h1> Maharashtra Association for the Cultivation of Science, Pune, has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2008, as a 'scientific research association.' The approval is subject to conditions: the organization must solely conduct scientific research, maintain audited books of account, and submit audit reports and a certified statement of donations and expenditures for scientific research. The Central Government may withdraw approval if the organization fails to meet these requirements or if its research activities cease or are deemed non-genuine.
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