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of <h1>Sinha Institute of Medical Science & Technology, Kolkata, gets tax exemption under Section 35(1)(ii) for scientific research activities.</h1> The Central Government has approved the Sinha Institute of Medical Science & Technology, Kolkata, for tax exemption under section 35(1)(ii) of the Income-tax Act, 1961, effective from the Assessment Year 2009-10. This approval is for its classification as an 'Other Institution' engaged in scientific research. Conditions include utilizing funds for research, conducting research through faculty or students, maintaining separate audited accounts for research funds, and providing certified statements of donations and expenditures. The approval may be withdrawn if the institution fails to comply with these conditions or ceases genuine research activities.
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