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of <h1>AIIMS New Delhi Approved for Tax Benefits Under Section 35(1)(ii) of Income-tax Act 1961 for 1988-1989</h1> The All India Institute of Medical Sciences, New Delhi, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, for the period from April 1, 1988, to March 31, 1989. The institution must maintain separate accounts for funds received for scientific research, submit annual returns of its research activities by May 31 each year, and provide audited annual accounts and balance sheets by June 30 to the prescribed authority and relevant tax bodies. Additionally, the institute must apply for approval extension before expiry to avoid rejection.
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