DONATIONS TO INDIAN STATISTICAL INSTITUTE (ISI) ARE 100% EXEMPTED FROM TAX UNDER SECTION 35(1)(ii) (IF DONOR HAS INCOME FROM BUSINESS AND PROFESSION) OR UNDER SECTION 80GGA(1)/(2) (IF DONOR DOES NOT HAVE INCOME FROM BUSINESS AND PROFESSION), SINCE ISI IS APPROVED UNDER INCOME TAX ACT AS 'OTHER INSTITUTE CARRYING OUT RESEARCH WORK', UNDER SECTION 35(1)(ii).