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<h1>Sangeet Research Academy Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Sangeet Research Academy in Calcutta has been approved by the Department of Science and Technology, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. The approval is effective from April 11, 1983, to March 31, 1986. The institution must maintain separate accounts for research funds, submit annual returns of its research activities by April 30 each year, and provide audited annual accounts and balance sheets by June 30 each year to the prescribed authority and the Commissioner of Income-tax.