For the purpose of Section 35(1)(ii) - organization M/s. National Institute of Design, Ahmedabad has been approved - 046/2006 - Income Tax

Research expenditure deduction eligibility: approval requires separate research accounts and audited certificates for donor claims.

M/s. National Institute of Design, Ahmedabad is approved as an Institution for research-related donor deduction purposes for the specified year, conditional on maintaining separate research accounts, submitting an audited Income & Expenditure account for approved research to the tax exemption authority by the return filing due date or within ninety days of notification (whichever is later), and including an auditor's certificate specifying amounts received for scientific research that qualify donors for deductions and certifying research expenditure.