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of <h1>Escorts Heart Institute Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Escorts Heart Institute and Research Centre in New Delhi has been approved under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes by the Department of Scientific and Industrial Research. The approval is valid from April 1, 1988, to March 31, 1989. The institution must maintain separate accounts for research funds, submit annual scientific research activity returns by May 31, and provide audited financial statements by June 30 each year to the prescribed authorities. Additionally, the institution must apply for approval renewal before expiry to avoid rejection.
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