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<h1>Sri Jayadeva Institute of Cardiology gains Section 35(1)(ii) tax approval for research, valid April 1991 to March 1992.</h1> The Sri Jayadeva Institute of Cardiology, located in the Victoria Hospital Complex, Bangalore, has been approved by the Director-General of Income-tax (Exemptions) and the Secretary, Department of Scientific and Industrial Research, under section 35(1)(ii) of the Income-tax Act, 1961. This approval is effective from April 1, 1991, to March 31, 1992, and is subject to conditions such as maintaining separate accounts for scientific research funds, submitting annual research activity returns, and providing audited annual accounts. The organization must apply for an extension of this approval three months before its expiry.