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<h1>Kidwai Memorial Institute of Oncology gains approval under Section 35(1)(ii) of Income-tax Act for scientific research funding.</h1> Kidwai Memorial Institute of Oncology in Bangalore has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Department of Science and Technology, New Delhi. This approval, effective from November 29, 1983, to November 28, 1984, requires the institution to maintain separate accounts for scientific research funds, submit annual research activity returns by April 30, and provide audited annual accounts and balance sheets to the prescribed authority and the Commissioner of Income-tax by June 30 each year.