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    <title>Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions</title>
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    <description>Approval is granted to World Wide Fund for Nature - India as an approved scientific research association under clause (ii) of section 35(1) read with rules 5C and 5E, subject to conditions: funds must be used for scientific research; research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a defined accountant; the audit report and a certified statement of donations and amounts applied to research must be furnished to the tax authority by the return filing due date. Approval may be withdrawn for failures in record keeping, reporting, genuineness of research activity, or compliance with the statutory provisions.</description>
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