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of <h1>Pandit Deendayal Petroleum University Gains Approval for Scientific Research Under Income-tax Act Section 35(1)(ii) from AY 2014-15</h1> Pandit Deendayal Petroleum University in Gandhi Nagar, Gujarat, has been approved by the Central Government under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research activities from AY 2014-2015 onwards. The approval requires the institution to utilize funds strictly for scientific research, conduct research through faculty or students, maintain separate audited accounts for research funds, and submit relevant reports to tax authorities. The approval may be withdrawn if the institution fails to meet these conditions, including maintaining separate accounts, submitting audit reports, or if its research activities are deemed non-genuine.
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