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of <h1>Diabetic Association of India, Mumbai, gains approval for scientific research u/s 35(1)(ii) of Income-tax Act.</h1> The Diabetic Association of India, Mumbai, has been approved by the Central Government for scientific research purposes under section 35(1)(ii) of the Income-tax Act, 1961, effective from the assessment year 2007-08. The organization must use funds for scientific research, conduct research through faculty or students, maintain separate audited accounts, and provide a certified statement of donations and expenditures. The approval may be withdrawn if the organization fails to maintain accounts, submit audit reports, provide donation statements, or if its research activities are deemed non-genuine or non-compliant with the specified provisions.
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