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    <description>Approval is granted to The Indian Institute of Technology, Gandhi Nagar as an approved institution for scientific research under clause (ii) of sub-section (1) of section 35 of the Income-tax Act from 1-4-2012, subject to conditions requiring utilization of sums for scientific research, conducting research through faculty or enrolled students, maintaining separate books of account for research receipts and expenditures, obtaining an audit by a qualified accountant and furnishing the audit report and a certified departmental statement of donations and applications to the tax authorities by the return due date.</description>
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