Notification: S.O.3400

Section(s) Referred: 35 ,35(1) ,35(1)(ii)

Statute: INCOME TAX

Date of Issue: 6/8/1976

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Department of Science and Technology, the prescribed authority for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the fulfilment of the following conditions :–

(i) That the Tamil Nadu Agricultural University, Coimbatore, 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 as may be laid down and intimated to them for this purpose, by 30th April, each year.

Institution

Tamil Nadu Agricultural University, Coimbatore.

This notification takes effect from 21st June, 1976

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