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of <h1>Sri Aurobindo Institute gains tax benefits under Section 35(1)(ii) for scientific research; compliance deadlines apply.</h1> The Sri Aurobindo Institute of Applied Scientific Research in Pondicherry has been approved by the Department of Scientific and Industrial Research for tax benefits under section 35(1)(ii) of the Income-tax Act, 1961. This approval is valid from April 1, 1988, to March 31, 1989. The institution must maintain separate accounts for scientific research funds, submit annual returns detailing research activities by May 31, and provide audited financial statements by June 30 each year. They must also apply for approval renewal before expiration to avoid rejection. Copies of financial documents must be submitted to relevant tax authorities.
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