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of <h1>Chennai Mathematical Institute Gains Tax Approval for Research Activities Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Chennai Mathematical Institute in Chennai has been approved by the Central Government under Section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2005. This approval is for its partial engagement in research activities, subject to conditions such as utilizing funds for scientific research, conducting research through faculty or students, maintaining audited books of accounts, and providing a certified statement of donations and research expenditures. The approval may be withdrawn if the organization fails to meet these conditions, ceases genuine research activities, or does not comply with the relevant legal provisions.
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