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      <description>Approval is granted to an institution for research-related tax exemption subject to compliance: maintain separate books for research activities; furnish an annual return of scientific research activities to the designated research department by the annual deadline; and submit audited annual accounts and audited income and expenditure accounts for research activities to specified tax and research authorities by the stated annual due date, in addition to its tax return. The institution must apply in triplicate and in advance for renewal of approval through the relevant tax authority and send copies to the research department.</description>
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