Exemption under section 35(1)(ii) approved for National Institute of Mental Health & Neuro-Sciences; reporting required. The National Institute of Mental Health & Neuro-Sciences, Bangalore, is approved by the prescribed authority for the tax exemption applicable to research institutions; the Institute must submit annual reports and returns on research activities, donations received and actual expenditure incurred exclusively for research to the prescribed authority, and the approval is effective for two years from 5-6-1976.