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<h1>Addiction Research Centre Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Addiction Research Centre in Madras has been approved by the Department of Science and Technology under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. This approval is effective from April 1, 1984, to March 31, 1986. The Centre must maintain separate accounts for funds received for scientific research, submit annual returns of its activities by April 30 each year, and provide audited annual accounts and balance sheets to the prescribed authority and the Commissioner of Income-tax by June 30 each year.