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of <h1>M.L. Shah Research Foundation Approved for Scientific Research under Section 35(1)(ii) of Income-tax Act 1961</h1> The M.L. Shah Research Foundation for Stone Industries in Ahmedabad 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, effective from April 1, 1987, to March 31, 1988, requires the foundation to maintain separate accounts for scientific research funds, submit annual research activity returns by May 31, and provide audited financial statements by June 30 each year. Additionally, the foundation must apply for approval extension three months before expiry to avoid rejection.
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