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    <description>Approval is granted to Batra Medical Research Centre as a research association eligible under clause (ii) of sub-section (1) of section 35, subject to maintaining separate research accounts, filing an annual scientific research return by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the central research department secretary and the jurisdictional tax commissioner by 30 June; the approval is time limited and renewal procedures are prescribed.</description>
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      <description>Approval is granted to Batra Medical Research Centre as a research association eligible under clause (ii) of sub-section (1) of section 35, subject to maintaining separate research accounts, filing an annual scientific research return by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the central research department secretary and the jurisdictional tax commissioner by 30 June; the approval is time limited and renewal procedures are prescribed.</description>
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