Scientific Research Association approval requires separate research accounts and audited donation statements to retain tax treatment. Approval of National Agri Foods Biotechnology Institute, Mohali as an Scientific Research Association under section 35(1)(ii) is subject to: sole objective of undertaking scientific research; conducting research activity directly; maintaining separate books of account for research receipts and expenditures; maintaining a separate certified statement of donations and amounts applied to research; and furnishing an auditor's report signed by a qualified accountant to the tax authority by the return due date.