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of <h1>Giri Institute Approved for Scientific Research Expenditure Under Section 35(1)(iii) of Income-tax Act, 1961</h1> The Central Government has approved the Giri Institute of Development Studies, Lucknow, for scientific research expenditure under section 35(1)(iii) of the Income-tax Act, 1961, effective from the 2009-2010 assessment year. This approval is contingent upon the institute using funds for social science research and maintaining separate audited accounts for these funds. The institute must also provide a certified statement of donations and their application for research. Failure to comply with these conditions, such as maintaining separate accounts or providing necessary reports, may result in the withdrawal of this approval.
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