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of <h1>Sardar Patel University Approved for Scientific Research Funding Under Section 35 of Income-Tax Act, 1961</h1> The notification announces that Sardar Patel University in Vallabh Vidyanagar, Gujarat, has been approved by the Secretary of the Department of Science & Technology, New Delhi, as a qualified institution under clause (ii) of sub-section (1) of section 35 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 research activities to the prescribed authority by April 30 each year. This notification is effective from June 15, 1976.
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