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<h1>G. Cuppuswamy Naidu Memorial Hospital approved for scientific research under Section 35(1)(ii) of Income-tax Act 1961.</h1> The G. Cuppuswamy Naidu Memorial Hospital in Coimbatore has been approved by the Indian Council of Medical Research as a 'Scientific Research Association' under section 35(1)(ii) of the Income-tax Act, 1961. This approval, effective from December 27, 1977, to December 26, 1979, requires the hospital to maintain a separate account for funds received for medical research and to submit annual returns of its research activities to the Council by May 15 each year.