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of <h1>Pune's Centre for Development Studies gains tax approval u/s 35(1)(iii) for 1987-1989; strict compliance required.</h1> The Centre for Development Studies and Activities in Pune has been approved under section 35(1)(iii) of the Income-tax Act, 1961, by the Department of Scientific & Industrial Research. This approval is valid from April 1, 1987, to March 31, 1989. The institution must maintain separate accounts for funds received for scientific research, submit annual research activity returns by May 31, and provide audited financial statements by June 30 each year to the prescribed authority and the Central Board of Direct Taxes. Additionally, the institution must apply for approval extension three months before the current approval expires.
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