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    <description>The Institute of Chartered Accountants of India, New Delhi is approved as an institution under Section 35(1)(iii) for the period 1-4-2003 to 31-3-2006, subject to conditions requiring separate accounts for research, submission of audited Income &amp; Expenditure accounts for research to the tax authority by the due date or within 90 days of the notification, and an auditor&#039;s certificate specifying amounts received for social/statistical research and certifying that expenditures were for social science/statistical research.</description>
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