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<h1>Vastu-Shilpa Foundation Approved for Tax Benefits Under Section 35(1)(ii) for Scientific Research Activities</h1> The Vastu-Shilpa Foundation for Studies and Research in Environmental Design, located in Ahmedabad, has been approved by the Secretary of the Department of Science & Technology, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961. This approval, effective from July 7, 1979, to July 6, 1981, recognizes the foundation as an 'Association' in the natural or applied sciences field, excluding agriculture, animal husbandry, fisheries, and medicine. The foundation is required to maintain a separate account for scientific research and submit an annual return of its activities by April 30 each year.