Research institution approval granted; must maintain separate research accounts and submit annual and audited research returns. Approval is granted to M/s. Jain Vishva Bharati as an Institution under clause (iii) of sub section (1) of section 35 for 1 April 2003 to 31 March 2006, subject to conditions: maintain separate books for research activities; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year; and submit audited annual accounts and audited income & expenditure account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by 31 October each year, besides filing the return of income. Apply in triplicate for renewal through the Commissioner/Director and send three copies to the Secretary, DSIR.