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of <h1>University of Calicut Gains Approval for Tax Exemption Under Section 35(1)(ii) of Income-tax Act for Scientific Research.</h1> The University of Calicut in Kerala has been approved by the Secretary of the Department of Science & Technology, New Delhi, as an institution eligible for 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 30 each year. This notification is effective from August 6, 1976.
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