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    <description>Birbal Sahni Institute of Palaeobotany is approved as a Scientific Research Association subject to: sole objective of undertaking scientific research; carrying out research itself; maintaining separate books of accounts for research receipts and applications; obtaining an audit by a qualified accountant and furnishing the audit report by the return due date; and maintaining a certified statement of donations and amounts applied to scientific research, with failure to comply exposing the organisation to withdrawal of approval.</description>
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