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of <h1>Government Approves Institutions for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Central Government has approved several institutions for specific periods under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research purposes. These institutions must maintain separate accounts for their research activities and submit annual scientific research reports to the Department of Scientific and Industrial Research by May 31 each year. Additionally, they are required to provide audited annual accounts and income and expenditure accounts to relevant tax authorities by October 31 each year. The approved institutions include research foundations and medical trusts located in Mumbai, Ahmedabad, Calcutta, and New Delhi, with approval periods ranging from April 1999 to March 2003.
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