Research exemption approval requires separate research accounts, annual DSIR return by May and audited accounts filing by October. Approval is granted to India Heritage Research Foundation, Parmarth Mandir Premises, as an Institution under clause (iii) of sub section (1) of section 35 read with rule 6, effective 1.4.2000 to 31.3.2003, subject to maintaining separate research accounts, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and audited income & expenditure account for the research activities to designated tax and scientific authorities by 31 October each year, in addition to filing the return of income tax; renewal applications must be filed in triplicate through the competent tax exemptions office and sent to the Secretary, DSIR.