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of <h1>United Planters Association Approved for Section 35(1)(ii) Benefits; Must Maintain Separate Accounts and Submit Annual Returns</h1> The United Planters Association of Southern India, located in Coonoor, has been approved as an institution under section 35(1)(ii) of the Income-tax Act, 1961, by the Department of Scientific and Industrial Research, New Delhi. This approval is effective from January 1, 1989, to March 31, 1989. The institution must maintain a separate account for funds received for scientific research, submit annual returns of its research activities, and provide audited accounts and balance sheets to the relevant authorities by specified deadlines. Additionally, it must apply for approval extension before the current approval expires to avoid rejection.
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