Scientific research programme reporting requires the prescribed authority to submit a detailed post approval report and annual progress. After approval under section 35(2AA), the prescribed authority must submit Form No. 3CJ to the Director General (Income tax Exemptions) providing identification of the implementing institution and sponsor, sponsor financial and R&D particulars, PAN or Aadhaar, year wise deductions claimed, and detailed project data including objectives, commencement, duration, total cost, payment terms, and patent/commercialisation agreements. The authority must certify the particulars, maintain separate programme accounts, submit annual progress reports and a final report with audited accounts, and comply with signature and authorisation provisions.