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of <h1>Homeopathic Research Foundation Gains Central Govt Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act</h1> Dr. Prasanta Banerji Homeopathic Research Foundation in Kolkata has been approved by the Central Government under Section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2004. This approval, in the category of 'other Institution', allows the foundation to utilize funds for scientific research, conducted by faculty or students. The organization must maintain separate audited accounts for research funds, and submit audit reports and donation statements to tax authorities. Approval may be withdrawn if the foundation fails to comply with these conditions or if its research activities are deemed non-genuine or discontinued.
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