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<h1>Birla Vishvakarma Mahavidyalaya Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The institution, Birla Vishvakarma Mahavidyalaya in Vidyanagar, Gujarat, has been approved by the Secretary of the Department of Science and Technology for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961. This approval, effective from November 13, 1979, to November 12, 1981, is under the category of 'College' in natural or applied sciences. The institution must maintain a separate account for funds received for scientific research and submit an annual return of its research activities to the prescribed authority by April 30 each year.