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    <description>Approval of Gandhi Labour Institute as an approved institution for income tax research recognition is conditioned on maintaining separate accounts for research receipts, filing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected.</description>
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      <description>Approval of Gandhi Labour Institute as an approved institution for income tax research recognition is conditioned on maintaining separate accounts for research receipts, filing annual research returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and tax commissioner by 30 June, and applying for renewal three months before approval expiry; late renewal applications may be rejected.</description>
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