Approval under the Income-tax Act: institution recognized for research tax exemption subject to accounting, reporting, audits and renewal. Approval is granted to M/s Dr. Jivraj Mehta Smarak Health Foundation under section 35 as an Institution for research-related tax exemption, conditional on maintaining separate research accounts, filing an annual return of scientific research activities by 31st May, and submitting audited annual accounts and audited Income & Expenditure Account for research activities to income-tax exemption authorities and the assessing officer by 31st October; renewal applications must be filed in triplicate through and directly to specified government offices.