Approval under income-tax research provisions: institute status granted, subject to annual reporting and account-maintenance conditions. Usha Scientific Research Institute, Calcutta is approved as an approved institution for relevant income-tax research provisions, effective for the stated financial year, on condition that it maintains separate research accounts, files annual research returns by 31st May, submits audited accounts and balance-sheet with specified copies by 30th June, and applies for extension no later than three months before expiry, with late applications liable to rejection.