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of <h1>Vittal Mallya Scientific Research Foundation Gains Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act.</h1> Vittal Mallya Scientific Research Foundation, Bangalore, has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from the assessment year 2007-08. The approval requires the organization to utilize funds for scientific research, conduct research through faculty or students, maintain separate audited accounts for research funds, and provide certified statements of donations and expenditures. Non-compliance with these conditions, such as failing to maintain accounts or ceasing genuine research activities, may result in withdrawal of approval. The organization must adhere to the provisions of the Act and relevant rules.
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