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<h1>Indian Institute of Research in Yoga approved as 'Scientific Research Association' under Income-tax Act, Section 35(1)(ii).</h1> The Indian Institute of Research in Yoga and Allied Sciences, Tirupati, has been approved as a 'Scientific Research Association' by the Indian Council of Medical Research under section 35(1)(ii) of the Income-tax Act, 1961, effective from December 17, 1977, to December 16, 1979. The institution must maintain separate accounts for funds received for medical research and submit annual returns of its research activities to the council by May 15 each year.