LEPRA Society, Secunderabad has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961

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....ganization LEPRA Society, Secunderabad 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 1.4.2007 in the category of 'other Institution' partly engaged in research activities subject to the following conditions, nam....

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....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 books of acco....