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    <description>Exemption under section 35(1) is granted to the American Institute of Indian Studies as an Other Institution partly engaged in research, subject to use of sums for social science research, carrying out research through faculty or students, maintaining separate books for research receipts, obtaining an audit by a qualified accountant and furnishing the audit report and an auditor certified statement of donations and amounts applied for research to the tax authority by the due date.</description>
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