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of <h1>M/s P.S.G. College of Technology Gains Central Government Approval for Research Activities under Section 35(1)(ii) of Income-tax Act</h1> The organization, M/s P.S.G. College of Technology in Coimbatore, has been approved by the Central Government under Section 35(1)(ii) of the Income-tax Act, 1961, for the period from April 1, 2001, to March 31, 2004. This approval recognizes it as an institution partly engaged in research activities. The organization must maintain separate accounts for its research activities and submit audited Income & Expenditure accounts to the relevant tax authority. Additionally, an auditor's certificate is required, detailing the amount received for scientific research and confirming that the expenditures were incurred for such research.
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