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of <h1>Central Government Approves Organization for Tax Purposes under Section 35(1)(iii) of Income-tax Act, 1961</h1> The Central Government has approved an organization for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, effective from April 1, 2000, to March 31, 2003. The organization must maintain separate accounts for research activities and submit annual returns and audited accounts to relevant authorities by specified deadlines. It is also advised to apply for renewal of approval in advance through the appropriate channels.
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