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of <h1>Central Government Approves ICSI for Income-tax Act Section 35(1)(iii) from 2003-2006 with Specific Accounting Conditions.</h1> The Institute of Company Secretaries of India, New Delhi, has been approved by the Central Government under Section 35(1)(iii) of the Income-tax Act, 1961, for the period from April 1, 2003, to March 31, 2006. The approval is contingent upon maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts to the relevant tax authorities. Additionally, an auditor's certificate must accompany these accounts, specifying the amount received for eligible research and confirming that the expenditure was for social science or statistical research.
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