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<h1>Sardar Patel Renewable Energy Institute Approved as Scientific Research Association Under Section 35(1)(ii) of Income-tax Act</h1> The Sardar Patel Renewable Energy Research Institute in Gujarat has been approved by the Central Government as a 'scientific research association' under Section 35(1)(ii) of the Income-tax Act, effective from April 1, 2001. This approval is contingent on the organization solely conducting scientific research, maintaining audited books of accounts, and providing certified statements of donations and expenditures for research. The approval may be revoked if the organization fails to comply with these conditions, such as maintaining proper records, submitting audit reports, or continuing genuine research activities.