<h1>Scientific research approval through Form 7 creates a programme-specific gateway for deduction eligibility and post-approval compliance.</h1> Prior approval for a sponsored scientific research programme is obtained through Form 7, which is the programme-specific application for approval of expenditure on scientific research carried out through a National Laboratory, University, Indian Institute of Technology or specified person. The prescribed authority examines the programme's feasibility and scientific merit, communicates approval or rejection in Form 8, and the approval is cost-specific and only a pre-condition for deduction. Post-approval compliance requires separate accounts, periodic reporting, restricted use of funds and completion reports.