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of <h1>Escorts Heart Institute approved for scientific research under Section 35(1)(ii) of Income-tax Act, 1961, until 1986.</h1> The Escorts Heart Institute & Research Centre in New Delhi has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Department of Science & Technology for scientific research purposes. The approval is valid from April 1, 1985, to December 31, 1986. The institution must maintain a separate account for research funds, submit annual research activity returns by April 30, and provide audited financial statements by June 30 each year. Additionally, it must apply for approval extension three months before its expiry to avoid rejection.
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