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of <h1>Govt Approves Institutions for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961; Compliance Required</h1> The Central Government has approved certain institutions for scientific research under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 2000, to March 31, 2003. These institutions must maintain separate accounts for research activities and submit annual returns and audited accounts to relevant authorities by specified deadlines. The approved institutions include a hospital and research society in Mumbai, an energy research institute in New Delhi, and a yoga research organization in Bangalore. Institutions are advised to apply for renewal of approval well in advance through the appropriate tax authorities and the Department of Scientific and Industrial Research.
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