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<h1>Himalayan Institute Hospital Trust Receives Approval for Research Activities Under Section 35(1)(ii) of Income Tax Act 1961</h1> The Himalayan Institute Hospital Trust in Dehradun, Uttarakhand, has been approved by the Central Government under Section 35(1)(ii) of the Income Tax Act, 1961, for the period from April 1, 2001, to March 31, 2004. This approval is for its status as a university, college, or institution engaged in research activities. The trust must maintain separate accounts for research activities and submit audited income and expenditure accounts to the relevant tax authorities. Additionally, an auditor must certify the funds received for scientific research and confirm that the expenditures were for such research.