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of <h1>Guru Nanak Dev University gains tax exemption status for scientific research under Section 35(1)(ii) of Income-tax Act.</h1> The notification announces that Guru Nanak Dev University in Amritsar 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 and submitting an annual return of its scientific research activities to the prescribed authority by April 30th each year. The notification is effective from July 9, 1976.
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