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<h1>Tuberculosis Research Centre Approved for Tax Benefits under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Tuberculosis Research Centre at Shri K. J. Mehta T.B. Hospital in Saurashtra 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 1, 1988, to March 31, 1988. The institution must maintain separate accounts for research funds, submit annual scientific activity returns by May 31, and provide audited financial documents by June 30 each year. Additionally, it must apply for approval extension three months before expiration to the Central Board of Direct Taxes, with late applications subject to rejection.