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of <h1>Cancer Institute Approved as Scientific Research Institution under Section 35(1)(ii) of Income-tax Act 1961</h1> The Cancer Institute in Adyar, Madras, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, as a scientific research institution. This approval, effective from April 1, 1991, to March 31, 1992, requires the institute to maintain separate accounts for research funds, submit annual research activity returns by May 31, and provide audited financial accounts by June 30 to relevant authorities. The institute must apply for approval extension three months before expiry through the appropriate tax authorities, and in exceptional cases, applications can be submitted post-approval receipt.
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