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    <description>Approval is granted to Rajiv Gandhi Foundation as an Institution for purposes of clause (iii) of sub section (1) of section 35, subject to conditions: maintain separate accounts for research (unless categorized as an Association); submit audited Income &amp; Expenditure accounts for approved research to the Director General (Exemptions) and the Commissioner/Director having jurisdiction and to the designated assessing officer by the return due date; and furnish an auditor&#039;s certificate that the amounts incurred are for scientific research.</description>
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