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    <title>Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions</title>
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    <description>Approval is granted to M/s Sunder Lal Jain Charitable Eye Hospital as an other institution partly engaged in research, subject to conditions: research funds must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research funds must be maintained and audited by a qualified accountant with the audit report filed by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures relating to accounts, reports, donation statements, genuine research activity, or regulatory non-conformity.</description>
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