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<h1>Centre for Earth Science Studies Approved for Tax Benefits Under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Centre for Earth Science Studies in Trivandrum 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 September 7, 1984, to March 31, 1986, requires the Centre to maintain separate accounts for funds received for scientific research, submit annual returns of research activities by April 30, and provide audited financial accounts by June 30 each year. Additionally, the Centre must apply for approval renewal three months before expiration to avoid rejection.