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of <h1>Institute of Kidney Diseases Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act</h1> The Institute of Kidney Diseases and Research Centre in Ahmedabad has been approved under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. This approval, effective from April 1, 1986, to March 31, 1989, requires the institute to maintain separate accounts for research funds, submit annual research activity returns by April 30, and provide audited financial statements by June 30 each year. Additionally, the institute must apply for approval extension three months before expiry to the Central Board of Direct Taxes. Failure to apply on time may result in rejection.
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