Research institution approval under tax law requires separate research accounts, annual returns, audited filings and timely renewal. Approval is granted to Gandhi Labour Institute, Ahmedabad, as an Institution under section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by the prescribed date; submit audited annual accounts and balance-sheet with copies to specified tax authorities by the stated annual deadline; and apply for extension of approval before expiry, noting late applications may be rejected. The notification specifies the effective approval period and the institute's address.