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    <title>Exemption u/s 35(1) - Scientific research expenditure- Kelkar Education Trust, Mumbai</title>
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    <description>Kelkar Education Trust is approved as an Other Institution for exemption under clause (ii) of subsection (1) of section 35 from assessment year 2010-11 onward, provided donations are used solely for scientific research conducted by faculty or enrolled students, separate books for research funds are maintained and audited by a qualified accountant with the audit report and a certified statement of donations and application furnished to the tax authorities by the return due date; approval may be withdrawn for failures in accounting, audit, certification, genuine research activity, or compliance with the statutory rules.</description>
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