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    <description>Scientific research approval is accorded to M/s Shree Hari Arogyam Foundation under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962. The approval is granted for the purpose of scientific research and is applicable for five assessment years from AY 2026-27 to AY 2030-31.</description>
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