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    <title>Approval under Section 45(4)(b) of the Income Tax Act, 2025 for &quot;UPASI Tea Research Foundation, Tamil Nadu&quot;</title>
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    <description>UPASI Tea Research Foundation, Tamil Nadu, is approved as an Other Institution for scientific research for the tax years 2026-2027 to 2030-2031. The approval is conditional on continued Scientific and Industrial Research Organization recognition during each relevant tax year. The Foundation must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with a Form No. 16 certificate specifying the donation amount.</description>
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