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of <h1>Mangalam Institution Gains Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The notification announces the approval of an institution in Lucknow, referred to as Mangalam, by the Department of Scientific and Industrial Research for the purposes of section 35(1)(ii) of the Income-tax Act, 1961. This approval is effective from January 1, 1987, to March 31, 1988. Mangalam must maintain separate accounts for scientific research funds, submit annual returns of its activities by May 31, and provide audited accounts and balance sheets by June 30 each year. Additionally, Mangalam must apply for approval extension three months before expiry to avoid rejection.
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