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of <h1>Christian Medical College Ludhiana Society approved under Section 35(1)(ii) for research, must maintain separate fund accounts.</h1> The Christian Medical College Ludhiana Society has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2005, as an institution partly engaged in research activities. This approval mandates that funds received must be used for scientific research, conducted by faculty or students, with separate accounting and auditing of research funds. The organization must maintain a certified statement of donations and research expenditures. The approval may be withdrawn if the organization fails to comply with these conditions or ceases genuine research activities.
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