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of <h1>Institute for Financial Management and Research, Chennai, gains tax exemption under Section 35(1)(iii) for social science research.</h1> The Central Government has approved the Institute for Financial Management and Research, Chennai, for tax exemption under section 35(1)(iii) of the Income-tax Act, 1961, effective from the 2009-10 assessment year. This approval pertains to research activities in social sciences. Conditions include utilizing funds for social science research, maintaining separate audited accounts, and submitting audit reports and donation statements to tax authorities. The approval may be revoked if the institute fails to comply with these conditions, maintain genuine research activities, or adhere to relevant provisions of the Income-tax Act and Rules.
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