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of <h1>Vipassana Research Institute Approved for Social Sciences Research Under Section 35(1)(iii) of Income-tax Act</h1> Vipassana Research Institute, Mumbai has been approved by the Central Government under section 35(1)(iii) of the Income-tax Act, 1961, effective from the assessment year 2006-07, for research in social sciences. The organization must utilize funds for research, maintain separate accounts audited by an accountant, and submit an audit report to the relevant tax authority. A certified statement of donations and applied research funds must accompany the audit report. Approval may be withdrawn if the organization fails to maintain accounts, submit required reports, or ceases genuine research activities, or if it does not comply with the specified provisions.
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