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of <h1>Government Approves Organizations Under Section 35(1)(ii) of Income-tax Act for Research Funding; Compliance Deadlines Set</h1> The Central Government has approved certain organizations under section 35(1)(ii) of the Income-tax Act, 1961, for specified periods. These organizations, categorized as 'Associations,' must maintain separate books for research activities and submit annual returns of 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 statements to relevant tax authorities by October 31. The approved organizations include Jayant Industrial and Scientific Research Institute, Electrical Research & Development Association, and Tata Institute of Fundamental Research, with specified effective periods.
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