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of <h1>BAIF Development Research Foundation Approved for Scientific Research Funding under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Central Government has approved an organization, BAIF Development Research Foundation in Pune, under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2007. The approval allows the organization to receive funds for scientific research, provided it maintains separate accounts and undergoes audits. The organization must also submit audit reports and statements of donations and research expenditures to the relevant tax authorities. Failure to comply with these conditions or maintain genuine research activities may result in the withdrawal of approval.
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