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<h1>Research approval under section 35(1)(iii) conditions require separate accounts and annual audited reporting for eligibility.</h1> Shankara Vidya Kendra, New Delhi, is approved as an institution under section 35(1)(iii) for four named scientific research projects in applied and natural sciences, effective from 28-2-1983 to 27-2-1985, subject to maintaining separate research accounts, filing an annual research activities return by 30 April, and submitting audited accounts and balance sheet to the prescribed authority and Commissioner by 30 June each year.