Research institution approval granted under income tax rules; subject to separate research accounts, annual returns and audited accounts. Approval is granted to Jawaharlal Nehru Centre for Advanced Scientific Research as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate research accounts, furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and scientific authorities by 30 June. The approval is effective from 5 April 1990 to 31 March 1991 and includes prescribed procedures and timelines for applying for extension of approval.