Diabetes Research Centre Foundation, Chennai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961

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..... 9 S.O. No. 1202 - It is hereby notified for general information that the organization 1 [ Prof. M. Viswanathan Diabetes Research Centre, Chennai ] 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) wit .....

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..... 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 books of account re .....

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