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of <h1>Indian School of Mines gets tax exemption under Section 35(1)(ii) for scientific research; must maintain separate accounts.</h1> The Indian School of Mines, Dhanbad, has been approved for exemption under section 35(1)(ii) of the Income-tax Act, 1961, effective from April 1, 1976. This approval, granted by the Secretary of the Department of Science & Technology, New Delhi, requires the institution to maintain a separate account for funds received for scientific research in natural and applied sciences. Additionally, the school must submit an annual return of its scientific research activities to the prescribed authority by April 30 each year, using the specified forms.
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