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of <h1>K.K. Birla Academy Gains Approval for Scientific Research Funds Under Section 35(1)(ii) of Income-tax Act 1961</h1> Organisation K.K. Birla Academy, based in New Delhi, has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, for the period from April 1, 2004, to March 31, 2007. This approval is contingent upon the institution maintaining separate accounts for funds used in scientific research. Additionally, for each approved financial year, the institution must submit an audited Income & Expenditure account for its research activities to the relevant tax authority by the due date for filing returns or within 90 days of this notification. An auditor's certificate confirming the receipt and use of funds for scientific research must also be included.
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