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of <h1>Rotary Eye Institute Approved for Tax Benefits Under Section 35(1)(ii) of Income-tax Act, 1961; Conditions Apply</h1> The Rotary Eye Institute, D. N. Gohil Centre for Ophthalmological Research in Gujarat has been approved by the Department of Scientific and Industrial Research under section 35(1)(ii) of the Income-tax Act, 1961. This approval is valid from February 17, 1987, to March 31, 1988. The institution must maintain separate accounts for scientific research funds, submit annual returns of research activities by May 31, and provide audited annual accounts by June 30 each year. Additionally, it must apply for approval extension three months before expiry. Failure to meet these conditions may result in rejection of the extension application.
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