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of <h1>Arpana Trust Approved for Tax Benefits Under Section 35(1)(iii) of Income-tax Act; Must Maintain Separate Research Accounts</h1> The Central Government has approved Arpana Trust, Madhuban, District Karnal (Haryana), as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, effective from April 1, 1999, to March 31, 2001. The approval requires the Trust to maintain separate accounts for research activities, submit an annual return of scientific research activities to the Department of Scientific and Industrial Research by May 31 each year, and provide audited annual accounts and income and expenditure reports to relevant tax authorities by October 31 annually.
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