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<h1>Usha Scientific Research Institute Gains Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act</h1> The Usha Scientific Research Institute in Calcutta has been approved under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research in natural or applied sciences, excluding agriculture, animal husbandry, fisheries, and medicines. The approval, effective from April 1, 1978, to March 31, 1980, requires the institute to maintain separate accounts for funds received for research and to submit an annual return of its research activities to the prescribed authority by April 30 each year. This notification follows a previous one dated May 11, 1977, and is issued by the Department of Science and Technology, New Delhi.