Scientific research approval under section 45(3)(c) requires prescribed authority clearance, separate accounts, audit, and strict reporting conditions. Approval for expenditure on a scientific research programme under section 45(3)(c) is granted by the prescribed authority based on the category of programme, on an application in Form No. 7, after checking feasibility and issuing approval in Form No. 8 within two months of the end of the month of application. Approval is valid for up to five tax years and is subject to separate accounts, annual audit, specified reporting in Forms 10 and completion documents, no extension or cost escalation, and restrictions on disposal of assets acquired for the programme.