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<h1>Kanoria Seva Kendra Approved as Scientific Research Association for Medical Research Under Section 35(1)(ii) of Income-tax Act</h1> The Kanoria Seva Kendra in Calcutta has been approved as a 'scientific research association' in the field of medical research under section 35(1)(ii) of the Income-tax Act, 1961. This approval, granted by the Indian Council of Medical Research, is effective from January 27, 1981, to January 26, 1983. The institution must maintain separate accounts for medical research funds, submit annual returns of its research activities, and provide an audited statement of accounts to both the Council and the Income-tax Commissioner by May 31 each year.