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    <description>Approval under clause (ii) of sub-section (1) of section 35 is granted to the Gujarat Institute of Desert Ecology as an Institution, subject to maintaining separate books for research, furnishing an annual return of scientific research activities to the Department of Scientific &amp; Industrial Research by 31 May, and submitting audited annual accounts and audited income &amp; expenditure accounts for research to designated authorities by 31 October, alongside the regular income-tax return.</description>
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