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of <h1>Aspee Agricultural Research Foundation Gains Approval Under Section 35(1)(ii) of Income-tax Act for 1986-1988 Period</h1> The Aspee Agricultural Research and Development Foundation in 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, effective from January 1, 1986, to March 31, 1988, requires the foundation to maintain separate accounts for scientific research funds, submit annual returns of research activities by April 30, and provide audited accounts and balance sheets by June 30 each year. The foundation must apply for approval extension three months before expiry to the Central Board of Direct Taxes, with late applications subject to rejection.
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