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<h1>Lions Cancer Detention Centre Trust gains approval for scientific research under Section 35(1)(ii) of the Income-tax Act, 1961.</h1> The Lions Cancer Detention Centre Trust, located at the Government Medical College Campus in Surat, has been approved by the Department of Science & Technology under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. The approval, effective from April 1, 1985, to March 31, 1986, requires the Trust to maintain separate accounts for research funds, submit annual scientific research activity returns, and provide audited financial statements to the prescribed authority and the Commissioner of Income-tax by specified deadlines. The Trust must apply for approval extension three months before expiry to avoid rejection.