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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>National Institute of Mental Health approved for scientific research under Section 35(1)(ii) of Income-tax Act, 1961.</h1> The National Institute of Mental Health and Neuro Sciences, Bangalore, 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, New Delhi. The approval is valid from April 1, 1988, to March 31, 1989. The institution must maintain separate accounts for research funds, submit annual research activity returns by May 31, and provide audited financial statements by June 30 each year. Additionally, it must apply for approval extension before expiry to avoid rejection.