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    <description>Approval under section 35(1)(ii) is granted to the Institute of Kidney Diseases and Research Centre as an Association for research-related tax purposes subject to conditions: maintain separate research accounts; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification sets the effective period and prescribes an application procedure for extension.</description>
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