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of <h1>South India Textile Research Association Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The South India Textile Research Association, Coimbatore, has been approved by the Central Government as a 'scientific research association' under Section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2002. The organization must focus solely on scientific research, conduct its research activities independently, maintain audited financial records, and submit audit reports to the relevant tax authorities. It must also keep a separate record of donations and their application for research. The approval may be withdrawn if the organization fails to comply with these conditions or if its research activities are deemed non-genuine.
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