Research institution approval under income tax research provision requires separate research accounts, annual returns, audited accounts, and timely renewal. Approval is granted to Sri Aurobindo International Institute of Educational Research as an institution under the Income-tax Act research provision, subject to maintaining a separate account for research sums, filing annual returns of scientific research activities by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying for extension three months before expiry; the notification states the institution's name and the effective approval period.