Scientific research approval rules prescribe authorities, application process, reporting duties, and conditions for eligible programme expenditure. Prescribed authority for approval of scientific research expenditure depends on the institution involved, and a sponsor must apply in Form No. 7. Approval in Form No. 8 may be granted only if the programme is feasible and satisfies the rule's conditions, within two months from the end of the month of receipt, for a period not exceeding five tax years, with a hearing before rejection. The rule also prescribes separate accounting, annual audit, reporting obligations, restrictions on duration and cost escalation, and limits on disposal of assets acquired for the programme.