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    <title>SECTION 35(1)(iii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SOCIAL SCIENCE OR STATISTICAL RESEARCH ASSOCIATIONS OR INSTITUTIONS</title>
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    <description>Approval is granted to the Centre for Policy Research as an approved institution for social science scientific research under the relevant statutory provision, subject to conditions: sums received must be used for social science research carried out by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income-tax return due date; and a separately certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures to comply.</description>
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