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of <h1>M. L. Shah Research Foundation approved under Section 35(1)(ii) of Income-tax Act for stone industry research.</h1> The M. L. Shah Research Foundation for Stone Industries in Ahmedabad has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Department of Scientific and Industrial Research, New Delhi. This approval is subject to conditions including maintaining separate accounts for research funds, submitting annual research activity returns by May 31, and providing audited financial accounts by June 30 each year. The foundation must also apply for approval extension before expiry. The notification is valid from April 1, 1988, to March 31, 1989.
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