For the purpose of Section 35(1)(ii) - organization Sardar Patel Renewable Energy Research Institute, Gujarat has been approved

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.... for general information that the organization Sardar Patel Renewable Energy Research Institute, Gujarat has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5D of the Income-tax Rules, 1962 (said Rules) with effect from 1-4-2001 in the category of 'scientific research association'....

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....f donations received and amounts applied for scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above. 2. The Central Government shall withdraw the approval if the approved organization:— (a) fails to maintain books of account referred to in sub-paragraph (iii) of paragraph 1; or (b) fails to furnish its audit report ....