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<h1>Usha Scientific Research Institute Approved for Tax Benefits u/s 35(1)(ii) for Science Research Excluding Medicine and Agriculture.</h1> The Usha Scientific Research Institute in Calcutta has been approved by the Secretary of the Department of Science and Technology, New Delhi, as a recognized institution under section 35(1)(ii) of the Income-tax Act, 1961. This approval pertains to its activities in natural or applied sciences, excluding agriculture, animal husbandry, fisheries, and medicine. The institute must maintain separate accounts for research funds and submit annual returns of its research activities and financial statements to the prescribed authority and the Commissioner of Income-tax, Calcutta. This approval is valid from April 1, 1980, to March 31, 1983.