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<h1>Dr. Jivraj Mehta Smarak Health Foundation approved under Section 35 of Income-tax Act for research activities 2000-2003.</h1> The Central Government has approved M/s Dr. Jivraj Mehta Smarak Health Foundation under sub-section (1) of section 35 of the Income-tax Act, 1961, for the period from April 1, 2000, to March 31, 2003. The organization must maintain separate accounts for its research activities and submit annual returns of its scientific research activities by May 31 each year. Additionally, audited annual accounts and income and expenditure accounts must be submitted by October 31 each year to designated authorities. The institution is advised to apply for renewal of approval in triplicate and well in advance.