For the purpose of Section 35(1)(ii) - organization The South India Textile Research Association, Coimbatore has been approved

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....N NO. 274/2007, DATED 16-11-2007 It is hereby notified for general information that the organization The South India Textile Research Association, Coimbatore 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 1-4-2....

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....id Act: (iv) The approved organization shall maintain a separate statement of 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 ....