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of <h1>Department Approves College for Scientific Research Funding under Section 35(1)(iii) of Income-tax Act 1961</h1> The Department of Science and Technology, New Delhi, has approved an institution under section 35(1)(iii) of the Income-tax Act, 1961. The institution, a college, is required to maintain a separate account for funds received for scientific research, submit annual returns of its research activities by April 30, and provide audited accounts by June 30 each year. Additionally, the college must apply for approval extension three months before expiry. This approval is valid from April 11, 1985, to March 31, 1987.
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