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    <description>Kalyani Gorakhshan Trust is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: maintain separate accounts for scientific research; file annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by 30th June each year.</description>
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