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of <h1>Dr. Vikram A. Sarabhai Trust Approved for Income Tax Act Section 35(1)(iii) Benefits for 1988-1989.</h1> The Dr. Vikram A. Sarabhai A. M. A. Memorial Trust in Ahmedabad has been approved by the Department of Scientific and Industrial Research for the purposes of section 35(1)(iii) of the Income-tax Act, 1961. This approval, effective from April 1, 1988, to March 31, 1989, requires the Trust to maintain separate accounts for scientific research funds, submit annual returns of research activities by May 31 each year, and provide audited financial statements by June 30. The Trust must also apply for approval extension before expiry, with late applications subject to rejection.
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