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of <h1>Amrita University Kochi Gains Approval for Scientific Research Under Section 35(1)(ii) of Income-tax Act</h1> Amrita Vishwa Vidhyapcetham University Kochi has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, for conducting scientific research. This approval is effective from the assessment year 2013-2014 onwards. The university must utilize funds for scientific research, conduct research through faculty or students, and maintain separate audited accounts for research funds. They must also submit an audit report and a certified statement of donations and expenditures for research. The approval may be withdrawn if the university fails to comply with these conditions or ceases genuine research activities.
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