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    <title>Scientific research expenditure - Bose Institute, Kolkata approved as an organization for purpose of section 35(1)(ii)</title>
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    <description>Approval is granted to an association partly engaged in research as an eligible organisation for scientific research expenditure from the stated assessment year, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited by a qualified accountant with the audit report filed by the income tax return due date; and a certified statement of donations received and amounts applied for research must accompany the audit report. Approval may be withdrawn for non compliance or cessation of genuine research.</description>
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      <description>Approval is granted to an association partly engaged in research as an eligible organisation for scientific research expenditure from the stated assessment year, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited by a qualified accountant with the audit report filed by the income tax return due date; and a certified statement of donations received and amounts applied for research must accompany the audit report. Approval may be withdrawn for non compliance or cessation of genuine research.</description>
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