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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Vipassana Research Institute Approved for Tax Benefits Under Section 35(1)(iii); Donors Can Claim Deductions for Research Funding</h1> The organization, M/s Vipassana Research Institute, Mumbai, has been approved by the Central Government under Section 35(1)(iii) of the Income-tax Act, 1961, for the period from April 1, 2004, to March 31, 2007. The approval requires the organization to maintain separate accounts for its research activities and submit audited Income & Expenditure accounts annually to the relevant tax authorities. These submissions must include a certificate from an auditor detailing the amounts received for research and confirming that expenditures were for social or statistical research. This approval allows donors to claim deductions under the specified section.
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