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    <title>Approved Central Machine Tool Institute, Tumkur Road, Bangalore u/s 35(1)(ii)</title>
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    <description>Approval under section 35(1)(ii) recognises the Central Machine Tool Institute as an institution for research-related tax purposes, subject to maintaining separate accounts for scientific research, filing an annual research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary of the Department of Scientific and Industrial Research, and the jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval is effective from 1 April 1991 to 31 March 1993 and requires timely application for extension prior to expiry.</description>
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