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of <h1>Fredrick Institute Gains Approval for Scientific Research Funding Under Section 35(1)(ii) of Income-tax Act</h1> The Fredrick Institute of Plant Protection and Texicology in Padappai 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 effective from January 14, 1987, to March 31, 1988. The institution must maintain separate accounts for funds received for scientific research, submit annual returns of its research activities, and provide audited financial statements to the prescribed authority and the Central Board of Direct Taxes. Additionally, it must apply for approval extension three months before expiry, with late applications subject to rejection.
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