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    <description>Approval under section 35(1)(ii) for The Foundation for Medical Research is conditional on maintaining separate books for research, filing an annual scientific research return with the Secretary, Department of Scientific &amp; Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income &amp; Expenditure Account for research activities to the Director General of Income Tax (Exemption), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, in addition to filing the return of income. The separate-books requirement is waived for entities categorized as &quot;Association.&quot;</description>
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      <description>Approval under section 35(1)(ii) for The Foundation for Medical Research is conditional on maintaining separate books for research, filing an annual scientific research return with the Secretary, Department of Scientific &amp; Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income &amp; Expenditure Account for research activities to the Director General of Income Tax (Exemption), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, in addition to filing the return of income. The separate-books requirement is waived for entities categorized as &quot;Association.&quot;</description>
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