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    <title>Section 35(1)(ii)of Income-tax Act 1961-approved Institution Upasi Tea Research Foundation,Coonoor,Tamil Nadu as an eligible projects or schemes</title>
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    <description>Approval under section 35(1)(ii) recognises Upasi Tea Research Foundation as an eligible &#039;other Institution&#039; partly engaged in scientific research; conditions require utilisation of sums for scientific research, research to be carried out by faculty or enrolled students, maintenance of separate books for research receipts and expenditure, audit of those books by a qualified accountant, and furnishing the audit report and a certified statement of donations and application of sums to the tax authorities by the return due date.</description>
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