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of <h1>Diabetes Research Centre Foundation Approved Under Section 35 of Income Tax Act for 2001-2004; Reporting Guidelines Set</h1> The Central Government has approved the Diabetes Research Centre Foundation under sub-section (1) of section 35 of the Income Tax Act, 1961, effective from April 1, 2001, to March 31, 2004. The organization must maintain separate accounts for its research activities and submit annual returns of its scientific research to the Department of Scientific & Industrial Research by May 31 each year. Additionally, it must provide audited annual accounts and income and expenditure statements to relevant tax authorities by October 31 annually. For renewal, applications must be submitted in triplicate to the Central Government and relevant authorities.
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