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<h1>Research Center Approved for Tax Benefits Under Section 35(1)(ii); Must Submit Annual Reports and Financials on Time.</h1> The Centre for Regional Ecological and Science Studies in Development Alternatives, located in Calcutta, has been approved by the Department of Scientific and Industrial Research under section 35(1)(ii) of the Income-tax Act, 1961. This approval requires the institution to maintain separate accounts for scientific research funds, submit annual returns of research activities by April 30 each year, and provide audited annual accounts and balance sheets by June 30. Additionally, the institute must apply for approval extension three months before expiry. The notification is effective from January 1, 1985, to June 30, 1986.
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