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of <h1>Calcutta Institution Approved for Scientific Research Under Income-tax Act Section 35(1)(iii) for 2000-2003 Period.</h1> The Central Government has approved an institution in Calcutta for a specified period under section 35(1)(iii) of the Income-tax Act, 1961, for scientific research activities. The institution must maintain separate accounts for its research, submit annual returns of its research activities by May 31 each year, and provide audited annual accounts and income statements by October 31 to relevant authorities. The approval is effective from April 1, 2000, to March 31, 2003.
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