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of <h1>Central Government Approves Organizations for Scientific Research Tax Benefits u/s 35(1)(ii) of Income-tax Act.</h1> The Central Government has approved certain organizations for scientific research expenditure under Section 35(1)(ii) of the Income-tax Act, 1961. These organizations must maintain separate accounts for research activities, submit annual research activity returns to the Department of Scientific & Industrial Research by May 31 each year, and provide audited annual accounts and income statements to relevant tax authorities by October 31 annually. The approval is effective for specified periods, and organizations must apply for renewal in advance. One such organization, anonymized here, was approved from April 1, 2000, to March 31, 2003.
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