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<h1>Birla Vishvakarma Mahavidyalaya Approved for Scientific Research Under Section 35(1)(ii) of Income-tax Act 1961</h1> The Birla Vishvakarma Mahavidyalaya, Vidyanagar, has been approved by the Department of Science and Technology under section 35(1)(ii) of the Income-tax Act, 1961, for scientific research in natural and applied sciences, excluding agriculture, animal husbandry, fisheries, and medicine. The institution must maintain a separate account for research funds, submit annual research activity returns by April 30, and provide annual financial accounts to the Commissioner of Income-tax by June 30. This approval is valid from November 13, 1981, to November 12, 1984.