Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Zandu Foundation for Health Care is approved as a research association for scientific research under the Income-tax Act, for the specified statutory purpose. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued SIRO approval, compliance with prescribed conditions, annual submission of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 donation certificates to donors.....