Research-institution approval grants tax recognition subject to separate accounting, annual returns, audited accounts, and renewal timing. Govind Ballabh Pant Social Science Institute is approved as an Institution for research-related tax purposes subject to conditions: maintain separate accounts for research receipts; furnish annual research returns to the prescribed authority by 30 April; submit audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for approval renewal at least three months before expiry. The approval is effective from 1 April 1986 to 31 March 1988.