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of <h1>Sitaram Bhartia Institute Approved for Scientific Research Funding Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Sitaram Bhartia Institute of Science and Research in Kolkata has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2006, as an institution partly engaged in research activities. The approval mandates that funds received must be used for scientific research, conducted by faculty or students. The institute must maintain audited accounts, submit audit reports, and provide a certified statement of donations and their application for research. Approval may be revoked if the institute fails to comply with these requirements or ceases genuine research activities.
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