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of <h1>Institutions Granted Tax Benefits for Scientific Research Under Section 35(1)(ii) of Income-tax Act, 1961</h1> The Central Government has approved several institutions under section 35(1)(ii) of the Income-tax Act, 1961, for a specified period, allowing them to receive tax benefits for scientific research activities. These institutions must maintain separate accounts for research, submit annual returns of their scientific research activities by May 31 each year, and provide audited financial statements by October 31. The approved institutions include a sericulture research institute in Bangalore, a scientific research foundation in New Delhi, and a medical research institute in Pune, with the approval effective from April 1, 2000, to March 31, 2003.
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