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of <h1>Central Government Approves GUIDE for Scientific Research from 2002 to 2005 Under Section 35 of Income-tax Act</h1> The Central Government has approved an organization, referred to as the Gujarat Institute of Desert Ecology (GUIDE), for a specified period from October 26, 2002, to March 31, 2005, under section 35 of the Income-tax Act, 1961. This approval is for the purpose of scientific research activities. The institution must maintain separate accounts for its research, submit annual scientific research activity returns by May 31, and provide audited annual accounts and income statements by October 31 to relevant authorities. The institution should apply for renewal of approval in triplicate well in advance through the appropriate tax authorities.
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