For the purpose of Section 35(1)(ii) - organization M/s Haffkine institute for Training, Research and Testing, Mumbai has been approved - 053/2006 - Income Tax

Section 35 approval requires research institutions to maintain separate accounts and file audited certificates annually.

Approval is granted to M/s Haffkine Institute as an institution under Section 35(1)(ii), subject to maintaining separate accounts for research and submitting, for each approved financial year, an audited Income & Expenditure account to the Commissioner/Director (Exemptions) by the later of the return due date or within 90 days of the notification, together with an auditor's certificate specifying donor-eligible receipts and certifying that expenditure was for scientific research.