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    <description>Institutional approval under section 35(1)(iii) is granted subject to compliance: maintain separate research books (subject to a saving for entities categorized as &quot;Institution&quot;), file an annual research return to the designated scientific department by 31 May, and submit audited annual accounts and audited income &amp; expenditure statements for exempt research to specified government recipients and the designated tax officer by 31 October; renewal applications should be filed in triplicate and copies sent to the scientific department.</description>
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      <description>Institutional approval under section 35(1)(iii) is granted subject to compliance: maintain separate research books (subject to a saving for entities categorized as &quot;Institution&quot;), file an annual research return to the designated scientific department by 31 May, and submit audited annual accounts and audited income &amp; expenditure statements for exempt research to specified government recipients and the designated tax officer by 31 October; renewal applications should be filed in triplicate and copies sent to the scientific department.</description>
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