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of <h1>Gujarat Industrial Research Agency Approved Under Section 35(1)(ii) IT Act; Must Submit Annual Returns and Audited Statements</h1> The Gujarat Industrial Research and Development Agency, Industrial Research Laboratory in Baroda, 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 October 24, 1986, to March 31, 1988, requires the agency to maintain separate accounts for research funds, submit annual returns of research activities by April 30, and provide audited financial statements by June 30 each year. Additionally, the agency 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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