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    <description>Approval of Indian Institute of Technology Rajasthan, Jodhpur as an approved institution for research expenditure recognition is subject to conditions: sums paid must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a defined accountant with the audit report furnished to the tax officer by the return due date; and a certified separate statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research activities.</description>
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      <description>Approval of Indian Institute of Technology Rajasthan, Jodhpur as an approved institution for research expenditure recognition is subject to conditions: sums paid must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a defined accountant with the audit report furnished to the tax officer by the return due date; and a certified separate statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research activities.</description>
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