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of <h1>Centre for Earth Science Studies Gains Approval for Tax Benefits Under Section 35(1)(ii) for Scientific Research Funding</h1> The Centre for Earth Science Studies in Trivandrum 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 is valid from April 1, 1986, to March 31, 1987. The institution must maintain a separate account for funds received for scientific research, submit annual returns of its research activities, and provide audited financial statements to the prescribed authority and the Commissioner of Income-tax by specified dates. Additionally, the institution must apply for approval renewal three months before the current approval expires.
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