Notification: S.O.2520

Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 12/5/1981
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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(iv) of the Income-tax Rules, 1962, under the category ” College ” in areas of other natural and applied sciences subject to the following conditions :–
(i) That the Kartanaka Regional Engineering College, Surathkal, will maintain a separate account of sums received by it for scientific research in the field of natural and applied sciences other than agriculture/animal husbandry/fisheries and medicines ;
(ii) That the said college will furnish annual return of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose by 30th April, each year.
(iii) That the said college will submit the annual return and statement of accounts to the Commissioner of Income-tax for every year.
Institution
Karnataka Regional Engineering College, Surathkal, Srinisanagar. The notification is effective for a period of three years from 27-2-1981 to 26-2-1984.
[F. No. 3948/F. No. 203/22/81-ITA-II]

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