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      <description>Approval is granted to Mangalam, Lucknow, classifying it as an Association for research-related tax recognition, subject to conditions: maintain separate research accounts; furnish annual scientific research returns to the prescribed authority by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance-sheets to the prescribed authority with copies to the tax commissioner by the annual date; and apply for renewal of approval in advance of expiry, with late applications liable to rejection.</description>
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