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of <h1>Government Approves Institutions Under Income-tax Act Section 35(1)(ii) for Research; Compliance Deadlines Announced.</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 scientific research activity returns to the Department of Scientific and Industrial Research by May 31 each year. Additionally, they must provide audited annual accounts and income and expenditure accounts to the Director-General of Income-tax (Exemptions), the Department of Scientific and Industrial Research, and the relevant tax authorities by October 31 each year. The approved institutions include entities in Ahmedabad, Calcutta, Nagpur, Ludhiana, Dehradun, and New Delhi.
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