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of <h1>Universal Digital Communication Research Institute Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Universal Digital Communication Research Institute in Hauz-Khas, New Delhi, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Secretary of the Department of Science and Technology. This approval is for conducting scientific research in natural and applied sciences, excluding agriculture, animal husbandry, fisheries, and medicines. The institute must maintain a separate account for research funds, submit an annual return of research activities by April 30 each year, and provide annual returns and account statements to the Commissioner of Income-tax. This approval is valid from March 8, 1981, to March 7, 1984.
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