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of <h1>SASTRA Approved Under Section 35(1)(ii) of Income Tax Act for Research Activities from 2005-2008</h1> The organization Shanmugha Arts, Science, Technology & Research Academy (SASTRA) in Chennai has been approved by the Central Government under Section 35(1)(ii) of the Income Tax Act, 1961, for the period from April 1, 2005, to March 31, 2008. This approval categorizes SASTRA as a university, college, or institution partly engaged in research activities. The organization must maintain separate accounts for its research activities and submit audited Income and Expenditure accounts to the relevant tax authorities. Additionally, an auditor's certificate is required to confirm funds received and expenditures incurred for scientific research.
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