Sardar Patel Institute Approved for Tax Exemption under Section 35(1)(iii), Funds Must Support Social Sciences Research Only.

The Sardar Patel Institute of Economic and Social Research in Ahmedabad has been approved by the Indian Council of Social Science Research under section 35(1)(iii) of the Income-tax Act, 1961. The approval is subject to conditions: the funds collected under this exemption must be used exclusively for social sciences research, separate accounts must be maintained for these funds, and an annual report detailing the funds collected and their utilization must be submitted to the Indian Council of Social Science Research in New Delhi. This notification is effective immediately.

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