Research and development reporting requires prescribed authority to submit DSIR-certified technical and expenditure reports under section 35(2AB). The prescribed authority must submit a DSIR-certified report under section 35(2AB) specifying the company's eligible manufacturing or biotechnology activity, production history, proposed scientific research objectives, adequacy and registration of in-house R&D facilities, existence of cooperation/audit agreements, and a detailed annualised expenditure schedule separating land/buildings, capital and revenue expenses, total approved R&D centre expenditure (excluding land/building), and assets disposed; the report must be certified by the Secretary, Department of Scientific and Industrial Research.