Research institution approval requires separate research accounts, annual returns, audited accounts, and timely renewal application. Approval is granted to Gandhi Labour Institute, Ahmedabad, for tax recognition of scientific research activity subject to maintaining separate research accounts, filing annual scientific research returns by 31st May, submitting audited annual accounts and balance sheet with copies to the prescribed authority and tax authorities by 30th June, and applying for approval extension at least three months before expiry; approval effective from 1st April 1987 to 31st March 1988.