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of <h1>IIIadevi Cataract Research Centre gains tax approval under Section 35, must maintain separate accounts and submit annual returns.</h1> The IIIadevi Cataract and Intra Ocular Lens Research Centre has been approved by the Central Government under section 35 of the Income Tax Act, 1961, effective from April 1, 2003, to March 31, 2005. The approval requires the organization to maintain separate accounts for research activities, submit annual scientific research activity returns by May 31, and provide audited financial accounts by October 31 each year. The organization must apply for renewal well in advance through the appropriate tax authorities. These conditions ensure compliance with tax exemption regulations for research institutions.
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