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    <title>Sastra University, Chennai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961</title>
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    <description>Sastra University, Chennai is approved under section 35(1)(ii) as an &quot;other Institution&quot; partly engaged in scientific research from assessment year 2009-2010, conditional on using received sums for scientific research conducted by faculty or students, maintaining separate books for research receipts and expenditure, obtaining an audit by a qualified accountant and furnishing the auditor&#039;s report by the return due date, and providing a certified statement of donations applied to research; approval is withdrawable for specified noncompliances or cessation of genuine research activity.</description>
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