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<h1>Centre for Earth Sciences Studies Approved for Tax Benefits under Section 35(1)(ii) of Income-tax Act 1961</h1> M/s Centre for Earth Sciences Studies 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. The organization must maintain separate accounts for its research activities and submit annual returns to the Department of Scientific & Industrial Research by May 31 each year. Additionally, audited annual accounts and income and expenditure accounts must be submitted by October 31 to the relevant authorities. The organization is advised to apply for renewal of approval in advance through the appropriate channels.