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of <h1>Chennai College Gains Approval for Research Funding Under Section 35(1)(ii) of the Income-tax Act, 1961</h1> The Central Government has approved an educational organization in Chennai under section 35(1)(ii) of the Income-tax Act, 1961, effective from the 2009-2010 assessment year. This approval allows the institution, classified as a 'College' partly engaged in research, to utilize funds for social science research. The organization must maintain separate accounts for research funds, have them audited, and submit reports to tax authorities. Additionally, it must keep a certified statement of donations and their application for research. Failure to comply with these conditions, or if research activities are deemed non-genuine, may result in withdrawal of the approval.
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