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    <title>Central Government approves ‘Bhaikaka University’ Anand, Gujarat for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961</title>
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    <description>Approval designates Bhaikaka University, Anand, Gujarat, as recognised for Scientific Research in the category of &quot;University, college or other institution&quot; for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, issued under rules 5C and 5E of the Income-tax Rules, 1962, with retrospective effect from the date of Gazette publication, thereby making the institution eligible for the tax treatment tied to such recognition.</description>
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      <description>Approval designates Bhaikaka University, Anand, Gujarat, as recognised for Scientific Research in the category of &quot;University, college or other institution&quot; for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, issued under rules 5C and 5E of the Income-tax Rules, 1962, with retrospective effect from the date of Gazette publication, thereby making the institution eligible for the tax treatment tied to such recognition.</description>
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