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of <h1>Indian Register of Shipping Approved for Tax Benefits Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Indian Register of Shipping, Bombay, has been approved by the Department of Scientific and Industrial Research, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961. This approval, valid from April 1, 1986, to March 31, 1988, requires the institution to maintain separate accounts for scientific research funds, submit annual returns of research activities by April 30, and provide audited financial statements by June 30 each year. Additionally, the institution must apply for approval extension three months before expiry. Failure to meet these conditions may result in rejection of extension applications.
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