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of <h1>Madras Institute of Magnetobiology Gains Approval for Tax Benefits under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Madras Institute of Magnetobiology in Madras has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Department of Scientific and Industrial Research, New Delhi. This approval, effective from April 1, 1987, to March 31, 1990, requires the institution to maintain separate accounts for scientific research funds, submit annual returns and audited accounts to the prescribed authority and the Central Board of Direct Taxes, and apply for extension three months before approval expiry. Failure to comply with these conditions may result in the rejection of extension applications.
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