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of <h1>Central Govt Approves American Institute of Indian Studies for Tax Benefits Under Section 35(1)(iii) for Scientific Research</h1> The Central Government has approved the American Institute of Indian Studies, New Delhi, under section 35(1)(iii) of the Income-tax Act, 1961, for scientific research expenditure from the assessment year 2011-12 onwards. The approval is contingent upon the organization utilizing funds for social science research, conducting research through faculty or students, maintaining separate audited accounts for research funds, and providing certified statements of donations and expenditures. Failure to comply with these conditions or ceasing genuine research activities will result in the withdrawal of approval.
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