Research association approval requires separate research accounts, annual returns and audited accounts submissions within prescribed deadlines. Approval is granted to the Forbes Research Centre, New Delhi, as an Association for tax recognition of scientific research, subject to maintaining a separate account for sums received for scientific research; furnishing annual returns of scientific research activities to the prescribed authority by 30 April each year; and submitting audited annual accounts and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year. The approval is effective from 9 November 1982 to 30 September 1985.