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of <h1>National Institute of Ocean Technology gains approval under section 35 of Income-tax Act for 2001-2004 research activities.</h1> M/s. National Institute of Ocean Technology has been approved by the Central Government under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, effective from April 1, 2001, to March 31, 2004. The organization is required to maintain separate books for research activities, submit an annual return of scientific research activities by May 31 each year, and provide audited annual accounts and income and expenditure accounts by October 31 each year to designated authorities. For renewal of approval, applications must be submitted in triplicate to the relevant authorities well in advance.
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