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of <h1>Government Approves Institutions Under Section 35(1)(ii) of Income-tax Act for Research Funding and Compliance Requirements</h1> The Central Government has approved several institutions under section 35(1)(ii) of the Income-tax Act, 1961, for specified periods. These institutions are required to maintain separate accounts for their research activities and submit annual returns to the Department of Scientific & Industrial Research by May 31 each year. Additionally, they must provide audited annual accounts and income & expenditure accounts to various tax authorities by October 31 annually. The approved institutions include research and development entities across various fields such as applied sciences, water resources, industrial research, astronomy, leprosy research, health, education, statistics, tea research, rehabilitation, medical sciences, footwear design, and technology transfer.
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