Research institution approval under section 35 requires separate research accounts, annual scientific returns and audited submissions. Approval is granted to M/s Kalyani Gorakshan Trust as an Institution under clause (ii) of sub section (1) of section 35 for the period 1.4.2000-31.3.2003, subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and an audited Income & Expenditure account for research to specified tax and scientific authorities by 31st October each year, in addition to the regular income tax return; renewal applications must be submitted in triplicate.