Approved University of Gorakhpur, Gorakhpur u/s 35(1)(ii) - S.O.2433 - Income Tax

Research approval under section 35(1)(ii) requires separate accounts and annual returns to tax authorities by prescribed dates.

Approval designates the University of Gorakhpur as a university for research expenditure in specified natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain separate accounts for research receipts; furnish an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; and submit the annual return and statement of accounts to the Commissioner of Income tax. The approval is effective from 6 January 1981 to 5 January 1984.