Wadia Institute of Himalayan Geology, Dehradun has been approved for the purpose of Section 35(1)(ii)

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....Institute of Himalayan Geology, Dehradun 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 5E of the Income-tax Rules, 1962 (said Rules), with effect from 1-4-1998 in the category of 'other Institution', partly engaged in research activities subject to the following conditions, ....

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....section 139 of the said 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 separate b....