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<h1>University of Cochin Approved for Scientific Research under Section 35(1)(ii) of Income-tax Act, 1961</h1> The University of Cochin, Cochin, has been approved by the Secretary of the Department of Science & Technology, New Delhi, as an institution under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research in natural or applied sciences, excluding agriculture, animal husbandry, fisheries, and medicine. The university must maintain a separate account for funds received for such research and submit annual returns of its scientific research activities by April 30 each year. This approval is effective from July 1, 1977.