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<h1>Approval under section 35(1)(iii) establishes research-institution tax recognition subject to compliance and reporting obligations.</h1> Approval under clause (iii) of sub-section (1) of section 35 accords the Indian Society of Criminology status as an approved research Institution in other natural and applied sciences, subject to conditions: maintain a separate research account; furnish annual research returns by 30 April; submit audited annual accounts and balance-sheet with copies to the Commissioner by 30 June; and apply for extension to the Central Board at least three months before approval expiry.