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of <h1>Central Government Approves Organization Under Section 35(1)(ii) for Tax Benefits; Conditions for Compliance Specified</h1> The Central Government has approved an organization under section 35(1)(ii) of the Income Tax Act, 1961, for the period from April 1, 2003, to March 31, 2006. The organization must maintain separate accounts for research activities, submit annual returns of scientific research to the Department of Scientific and Industrial Research by May 31 each year, and provide audited annual accounts to relevant tax authorities by October 31. The organization is advised to apply for renewal of approval well in advance. These conditions apply to the organization categorized as an 'Association.'
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