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of <h1>Central Government Approves Research Institutions under Section 35(1)(ii) of Income-tax Act for 2000-2003 Period</h1> Notification No. 478, dated February 22, 2001, announces the approval of certain institutions by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, for specified periods. These institutions must maintain separate accounts for research activities and submit annual scientific research activity returns to the Department of Scientific and Industrial Research by May 31 each year. Additionally, they must provide audited annual accounts and income and expenditure statements to relevant authorities by October 31 annually. Approved institutions include the Karnataka State Sericulture Research Development Institute, Shri Ram Scientific and Industrial Research Foundation, and Hirabai Cowasji Jehangir Medical Research Institute, effective from April 1, 2000, to March 31, 2003.
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