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of <h1>Government Grants Tax Exemption for Organization Under Section 35(1)(ii) of Income Tax Act, 1961; Renewal Process Advised</h1> The Central Government has approved an organization for tax exemption under Section 35(1)(ii) 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, submit an annual return of its scientific research activities by May 31 each year, and provide audited annual accounts and income statements by October 31 each year to designated authorities. The organization is advised to apply for renewal of approval in advance through the appropriate tax authorities and send copies to the Department of Scientific and Industrial Research.
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