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    <description>Approval under Section 35(1)(iii) is accorded to The Mother&#039;s Service Society, Pondicherry, as an Institution for research expenditure recognition on condition that it maintains a separate account for research receipts, submits annual research activity returns to the prescribed authority by 30th April, files audited accounts and balance-sheet with the prescribed authority and the Commissioner by 30th June, and applies for extension of approval at least three months before expiry; late applications may be rejected.</description>
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