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    <title>Birla Research Institute for Applied Sciences, Nagda (M.P.) has been approved for the purpose of Section 35(1)(ii)</title>
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    <description>Approval is granted to Birla Research Institute for Applied Sciences, Nagda as an eligible institution for research tax treatment effective 1-4-2001, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited with the audit report furnished to the tax authority by the income tax return due date; a certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures to maintain books, furnish audit report or statement, to carry on genuine research, or to comply with the approval conditions.</description>
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      <description>Approval is granted to Birla Research Institute for Applied Sciences, Nagda as an eligible institution for research tax treatment effective 1-4-2001, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited with the audit report furnished to the tax authority by the income tax return due date; a certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures to maintain books, furnish audit report or statement, to carry on genuine research, or to comply with the approval conditions.</description>
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