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<h1>Central Building Research Institute Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Central Building Research Institute in Roorkee, Uttar Pradesh, has been approved by the Secretary of the Department of Science and Technology, New Delhi, as an institution under section 35(1)(ii) of the Income-tax Act, 1961. This approval is for the purpose of conducting scientific research in natural or applied sciences, excluding agriculture, animal husbandry, fisheries, and medicine. The institute must maintain a separate account for funds received for such research and submit an annual return of its activities by April 30 each year. This notification is effective from November 6, 1979.