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of <h1>Society of Indian Plant Taxonomists Gains Tax Approval Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Society of Indian Plant Taxonomists, Allahabad, has been approved by the Department of Science and Technology, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961. This approval, effective from March 22, 1984, to March 31, 1986, classifies the society as an 'Association' for tax purposes. The society must maintain a separate account for funds received for scientific research, 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.
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