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    <title>Exemption u/s 35(1) - Scientific research expenditure -Physical Research Laboratory, Ahmedabad</title>
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    <description>Approval is granted to Physical Research Laboratory, Ahmedabad as a scientific research association enabling research expenditure exemption, subject to conditions: sole objective of undertaking scientific research; carrying out the research activity itself; maintaining books of account and obtaining an eligible audit with the audit report filed by the income-tax return due date; and maintaining a certified statement of donations received and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failure to comply with these requirements or if research activities cease to be genuine.</description>
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      <description>Approval is granted to Physical Research Laboratory, Ahmedabad as a scientific research association enabling research expenditure exemption, subject to conditions: sole objective of undertaking scientific research; carrying out the research activity itself; maintaining books of account and obtaining an eligible audit with the audit report filed by the income-tax return due date; and maintaining a certified statement of donations received and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failure to comply with these requirements or if research activities cease to be genuine.</description>
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