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    <description>Approval is granted to Indian Institute of Technology Samantapuri Bhubaneswar as an institution engaged in scientific research, subject to using received sums only for research, conducting research through faculty or enrolled students, maintaining separate books of account, obtaining an audit by a qualified accountant and furnishing the audit report and a certified statement of donations and research expenditures to the tax authority by the due date for filing the income-tax return.</description>
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