Notification: S.O.158
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 27/10/1979
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category ” University ” subject to the following conditions :–
(i) That the Bhavnagar University, Bhavnagar, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than agriculture/animal husbandry/fisheries and medicines).
(ii) That the said University will furnish the annual return of its scientific research activities to the prescribed authority for every financial year in such forms and as may be laid down and intimated to them for this purpose, by 30th April, each year.
Institution
Bhavnagar University, Bhavnagar
This notification is effective for a period of 3 years from 13-7-1979 to 12-7-1982.
[No. 3045 (F. No. 203/112/79-ITA-II)
