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of <h1>University of Agricultural Sciences Gains Tax Exemption for Scientific Research Under Section 35(1)(ii) of Income-tax Act</h1> The University of Agricultural Sciences in Bangalore has been approved by the Secretary of the Department of Science & Technology, New Delhi, as an institution eligible for tax exemption under section 35(1)(ii) of the Income-tax Act, 1961. This approval is contingent upon the university maintaining a separate account for funds received for scientific research in natural and applied sciences, excluding agriculture, animal husbandry, fisheries, and medicines. Additionally, the university must submit annual returns of their scientific research activities to the prescribed authority. This notification is effective from June 4, 1976.
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