Scientific Research Association approval enables tax-exempt recognition subject to audit, separate research accounts, and compliance conditions. Approval is granted to the Centre for DNA Fingerprinting and Diagnostics, Hyderabad, as a Scientific Research Association subject to conditions: sole objective of undertaking scientific research and conducting research itself; maintenance of separate books of account for research funds; obtaining and furnishing an auditor's report to tax authorities by the income-tax return due date; and maintaining an auditor-certified statement of donations received and applied to research for each department. Approval may be withdrawn for failure to maintain books, furnish audit or donation statements, cease genuine research activity, or otherwise fail statutory compliance.