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<h1>Indian Council of Medical Research approves tax exemption for NIMHANS under Section 35(1)(ii) for research activities.</h1> The National Institute of Mental Health & Neuro-Sciences, Bangalore, has been approved by the Indian Council of Medical Research as per clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. This approval grants the institution an exemption under section 35(1)(ii) for a period of two years starting from June 5, 1976. The institute is required to submit annual reports and returns detailing its research activities, donations received, and actual expenditure incurred exclusively for research to the prescribed authority.