Research institution approval granted subject to separate accounting, annual research returns, audited accounts and timely renewal application. Approval is granted to the Institute of Kidney Diseases and Research Centre, Ahmedabad as an institution for the purposes of Section 35(1)(ii) of the Income-tax Act read with rule 6, subject to conditions: maintain separate research accounts; furnish annual research returns by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner of Income-tax; and apply for extension at least three months before approval expiry. The approval is effective from 1 April 1986 to 31 March 1989.