Approval procedure for research institution recognition requires notification, application, and documentary verification with time-limited renewal for assessment years. The amendment mandates that approvals for scientific research associations, universities, colleges or other institutions be made by notification in the Official Gazette and that such institutions apply in the prescribed form for grant or continuance of approval. The prescribed authority may, before granting approval, require documents (including audited annual accounts), call for information and make inquiries to verify the genuineness of activities. Notifications of approval are time-limited and may specify effect for assessment years not exceeding three assessment years.