North-Eastern Hill University designated as research institution under Section 35(1)(ii) of Income-tax Act, effective August 1978.
The North-Eastern Hill University in Shillong has been approved as an institution under section 35(1)(ii) of the Income-tax Act, 1961, effective from August 21, 1978. This approval, granted by the Department of Science and Technology, categorizes the university as an institution for research in natural or applied sciences. The university 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.
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