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    <description>The Foundation for Research in Community Health is approved as an institution for income-tax research deduction purposes subject to conditions: maintain separate research accounts; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 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 local Commissioner/Director (Exemptions) by 30 June. The notification sets the approval period and prescribes the procedure for extension applications.</description>
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