Section 12(4D) in The Taxation Laws (Amendment) Act, 2006
(4D)Every university, college or other institution referred to in clause (ii) and clause (iii) of sub- section (1) of section 35, which is not required to furnish return of income or loss under any other provision of this section, shall furnish the return in respect of its income or loss in every previous year and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub- section (1).
