Research institution approval requires maintaining separate research accounts and filing annual returns plus audited accounts to authorities. The Gujarat Institute of Area Planning is approved as an Institution for research-related tax purposes on condition that it maintains a separate account for research receipts, files prescribed annual returns of scientific research activities by 30 April each year, and submits audited annual accounts, showing income, expenditure and balance sheet, to the prescribed authority and the Commissioner of Income-tax by 30 June each year; the approval is effective from 1 April 1984 to 30 June 1985.