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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>National Institute of Mental Health approved for scientific research under Income-tax Act, section 35(1)(ii), valid until 1985.</h1> The National Institute of Mental Health and Neurosciences in Bangalore has been approved by the Department of Science & Technology under section 35(1)(ii) of the Income-tax Act, 1961, for its scientific research activities. The approval is valid from June 5, 1983, to June 4, 1985. The institution must maintain separate accounts for research funds, submit annual research activity returns by April 30, and provide audited financial statements and balance sheets by June 30 each year to the prescribed authority and the Commissioner of Income-tax.