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    <title>Breach Candy Medical Research Centre, Mumbai has been approved for the purpose of section 35(1)(ii) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to Breach Candy Medical Research Centre, Mumbai as an approved organisation under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, subject to conditions: payments must be utilised for scientific research, research carried out by faculty or students, separate books of account maintained for research receipts and expenditures, audit by a qualified accountant with report furnished to the tax authority by the income tax return due date, and a certified statement of donations and amounts applied to research must accompany the audit. Approval may be withdrawn for failures to maintain accounts, furnish reports, or to carry on genuine research or comply with the provisions.</description>
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