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of <h1>Organizations Approved Under Section 35(1)(iii) for Tax Benefits Must Meet Specific Reporting Conditions</h1> The Central Government has approved certain organizations under section 35(1)(iii) of the Income-tax Act, 1961, for specified periods. These include the National Institute of Public Finance & Policy and the Centre for Policy Research, both located in New Delhi, with approval effective from April 1, 1999, to March 31, 2002. The approved institutions must maintain separate accounts for research activities, submit annual scientific research activity returns by May 31, and provide audited accounts to relevant authorities by October 31 each year. These conditions are necessary to maintain their approved status and tax exemptions.
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