Section(s) Referred: 297 ,297(2) ,297(2)(k)
Statute: INCOME TAX
Date of Issue: 10/5/1965
Whereas the Central Government, by notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 22 and 23, dated the 30th March, 1956, directed the inclusion of the institutions ” The Birla College of Engineering, Pilani” and ” the Birla College of Science, Commerce and Pharmacy, Pilani” at S. Nos. 26 and 27 repectively in the list appended to the Notification of the Government of India in the Finance Department (Revenue Division) No. 34—Income-tax, dated the 23rd November, 1946, the list containing the names of the associations, universities, colleges and institutions approved by the prescribed authority for the purposes of clause (xiii) of sub-section (2) of section 10 of the Indian Income-tax Act, 1922 (11 of 1922);
And whereas such approval continues to be in force by virtue of clause (k) of sub-section (2) of section 297 of the Income-tax Act, 1961 (43 of 1961) ;
And whereas the said institutions have changed their names to ” The Birla Institute of Technology and Science, Pilani ” integrating therein the Birla College of Engineering, the Birla College of Science, Commerce and Pharmacy and the Birla Arts College ;
And whereas the said institution has been declared by the Central Government to be a University for the purposes of section 3 of the University Grants Commissions Act, 1956 (3 of 1956 ) ;
And whereas the institution with the name so changed has been approved by the Council of Scientific and Industrial Research, the “prescribed authority” for the purposes of clause (ii) of sub-section (1) of section 35 of the said Income-tax Act, 1961 ;
Now, therefore, the Central Government hereby directs that in the list appended to the said notification of the Government of India in the Finance Department (Revenue Division) No. 34 —Income-tax, dated the 23rd November, 1946, —-(i) under the sub-heading “Universitites” the entry ” THE BIRLA INSTITUTE OF TECHNOLOGY AND SCIENCE, PILANI” shall be added at the end.
(ii) under the sub-heading “Colleges”, the following shall be omitted namely :—
” 26. The Birla College of Engineering, Pilani.
27. The Birla College of Science, Commerce and Pharmacy, Pilani. “
2. The above notification is published for general information