Research institution approval under tax law: Diabetes Research Centre approved subject to separate research accounts, annual returns and renewal application. The Diabetes Research Centre, Madras, is approved as a research institution under the tax provision for associations, subject to maintaining separate accounts for research funds, filing annual returns of research activities in prescribed forms, submitting audited accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by the stated annual deadlines, and applying in advance for extension of approval, with late applications liable to rejection.