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<h1>Guha Institute of Biochemistry Gains Approval Under Section 35(1)(ii) of Income-tax Act for 1989-1990</h1> The Guha Institute of Biochemistry in Calcutta has been approved under section 35(1)(ii) of the Income-tax Act, 1961, for the period from April 1, 1989, to March 31, 1990. The approval, granted by the Director-General (Income-tax Exemptions) and the Secretary, Department of Scientific and Industrial Research, requires the institute to maintain a separate account for scientific research funds, submit annual research activity returns by May 31, and provide audited annual accounts by June 30. The institute must apply for approval extension three months before expiry, submitting necessary documents to the relevant authorities.