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<h1>Research exemption compliance requires separate research accounts and specified annual audited submissions by set deadlines.</h1> Approval is granted to Bhartiya Sanskriti Darshan Trust as an Institution under clause (ii) of sub section (1) of section 35, conditional on maintaining separate books for research, filing an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and audited income & expenditure accounts for the research activities to DGIT (Exemptions), the Secretary DSIR and the Commissioner/Director of Income tax (Exemptions) by 31st October, in addition to the income tax return; renewal applications must be made in triplicate through the jurisdictional Commissioner/Director and sent in three copies to the Secretary DSIR.