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of <h1>U.N. Mehta Institute Approved for Scientific Research u/s 35(1)(ii) of Income-tax Act 1961, Effective April 2001.</h1> The U.N. Mehta Institute of Cardiology & Research Centre, located in Ahmedabad, has been approved by the Central Government under Section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2001. This approval is for its classification as an institution partly engaged in scientific research. Conditions for approval include utilizing funds for scientific research, conducting research through faculty or students, maintaining audited financial records, and submitting an audit report and donation statement. Approval may be revoked if these conditions are not met, or if research activities cease or are deemed non-genuine.
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