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<h1>Research Institutions Must Submit Form 3CF for Income Tax Act Section 35 Approval; Electronic Filing Required</h1> Applications for approval under section 35 of the Income Tax Act must be submitted in Form No. 3CF by research associations, universities, colleges, or other institutions. These applications should be filed electronically, verified by an authorized person, and submitted to the relevant tax authority. The Principal Director General of Income-tax will oversee the form's data structure and security. If deficiencies are found, applicants have up to 30 days to rectify them. The Central Government may approve or reject applications after necessary inquiries. Approval can be withdrawn if activities cease or are not genuine, with applicants given a chance to be heard before any adverse decision.