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of <h1>South Gujarat University gains approval to collect tax-exempt funds for social science research under Section 35(1)(iii).</h1> South Gujarat University, Surat, has been approved by the Indian Council of Social Science Research under section 35(1)(iii) of the Income-tax Act, 1961. This approval allows the university to collect funds exempt from income tax, provided they are exclusively used for promoting research in social sciences. The university must maintain separate accounts for these funds and submit an annual report to the Indian Council of Social Science Research detailing the funds collected and their utilization. This notification is effective from April 1, 1977.
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