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of <h1>Karnataka Sericulture Research Institute in Bangalore gains tax exemption under Section 35(1)(ii) of Income-tax Act, 1961.</h1> The Central Government has approved the Karnataka State Sericulture Research and Development Institute in Bangalore for tax exemption under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2003. The institute must use funds for scientific research, conduct research through faculty or students, maintain separate audited accounts for research funds, and submit audit reports and donation statements to tax authorities. Approval will be withdrawn if the institute fails to maintain accounts, submit reports, or if its research activities are not genuine or compliant with the Act and related rules.
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