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<h1>Kothari Institute approved under Section 35(1)(ii) for scientific research; must submit annual reports and audited accounts.</h1> The Kothari Institute of Medical Sciences, located at 9 Brabourne Road, 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, effective from February 16, 1985, to March 31, 1987, requires the institution to maintain separate accounts for research funds, submit annual scientific 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.