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    <title>Exemption under section 35(1)(ii)–Approved scientific research associations/institutions-Indraprastha Institute of Information Technology, New Delhi</title>
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    <description>Approval recognizes Indraprastha Institute of Information Technology, New Delhi as an approved scientific research institution under section 35(1)(ii) subject to conditions: sums must be used for scientific research carried out by faculty or students; separate books of account for research receipts and expenditures must be maintained and audited by a statutory accountant; the audit report must be filed by the return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified failures of recordkeeping, reporting, genuineness or continued compliance.</description>
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      <description>Approval recognizes Indraprastha Institute of Information Technology, New Delhi as an approved scientific research institution under section 35(1)(ii) subject to conditions: sums must be used for scientific research carried out by faculty or students; separate books of account for research receipts and expenditures must be maintained and audited by a statutory accountant; the audit report must be filed by the return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified failures of recordkeeping, reporting, genuineness or continued compliance.</description>
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