Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 3/6/1981
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 ” University ” in the areas of other natural and applied sciences, subject to the following conditions :—
(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 as may be laid down and intimated to them for this purpose by 30th April, each year.
(iii) That the said University will submit the annual return and statement of accounts to the Commissioner of Income-tax, Madras, for every year.
Perarignar Anna University of Technology, Guindy, Madras-25.
This notification is effective for a period of three years from 14-4-1981 to 13-4-1984.
[No. 4004/F. No. 203/69/81-ITA-II]