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of <h1>Government Approves Institutions for Tax Benefits 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 specified periods. These institutions must maintain separate accounts for research activities and submit annual returns of their scientific research to the Department of Scientific & Industrial Research by May 31 each year. Additionally, they must provide audited annual accounts and income and expenditure accounts to relevant authorities by October 31 annually. The approved institutions include organizations in Maharashtra, Gujarat, Mumbai, Thiruvananthapuram, Bangalore, and Karnataka, with approval periods ranging from 1999 to 2002.
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