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      <description>The notification approves specified organisations as approved institutions for research-related tax treatment for stated periods, subject to conditions requiring separate research accounts, annual filing of a scientific research return to the central research department by the prescribed date, and submission of audited annual accounts and audited research income-and-expenditure accounts to the tax exemptions office, the research department, and the competent income-tax authority by the prescribed annual date, in addition to filing the regular return of income.</description>
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