Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements.

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....Approval is granted for scientific research status to a university-category institution for specified assessment years, conditional on statutory compliance. The institution must comply with the procedural and eligibility requirements prescribed under the income-tax rules, prepare and file the annual statement in Form No.10BD verified and delivered to the prescribed income-tax authority by 31 May following the financial year, and may file correction statements to rectify or update information. The institution must also furnish donors a certificate in Form No.10BE specifying donation amounts and particulars within the time and manner prescribed, failing which prescribed consequences under the tax rules may follow.....