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of <h1>Matrivani Institute in Kolkata Gains Tax Benefits for Scientific Research u/s 35(1)(iii) of Income-tax Act.</h1> The Matrivani Institute of Experimental Research and Education in Kolkata was approved by the Central Government for tax benefits under Section 35(1)(iii) of the Income-tax Act, 1961, effective from April 1, 2004. This approval allows funds paid to the institute to be used for scientific research. The institute must conduct research through faculty or students, maintain audited accounts, and report donations and expenditures for scientific research. The government may revoke approval if the institute fails to maintain proper accounts, submit audit reports, report donations, continue genuine research activities, or comply with relevant legal provisions.
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