Approved Institution "Gulbarga University, Administrative Office, Gulbarga" u/s 35 (1)(ii)
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Approved institution status under tax law requires separate research accounts, annual reporting, audited accounts, and renewal application.
Gulbarga University is approved as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act as a "University", subject to maintenance of separate accounts for scientific research, annual returns of research activities by 30 April, submission of audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and advance application for extension to the Central Board of Direct Taxes at least three months before expiry; approval effective 10-9-1985 to 31-3-1987.