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of <h1>Tamil Nadu Agricultural University Gains Tax Exemption for Scientific Research under Section 35(1)(ii) of Income-tax Act 1961</h1> The Tamil Nadu Agricultural University, Coimbatore, has been approved for tax exemption under section 35(1)(ii) of the Income-tax Act, 1961, as notified on August 6, 1976. This approval is granted by the Secretary of the Department of Science and Technology, subject to conditions. The university must maintain a separate account for funds received for scientific research in natural or applied sciences, excluding agriculture, animal husbandry, fisheries, and medicine. Additionally, the university is required to submit an annual return of its scientific research activities to the prescribed authority by April 30 each year. This notification is effective from June 21, 1976.
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