Research association approval requires separate research accounts, annual returns, audited accounts and timely renewal applications. Approval is granted to the Tuberculosis Research Centre, Shri K. J. Mehta, T. B. Hospital, as an approved research association subject to conditions: maintain a separate account for research funds; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure and balance-sheet to the prescribed authority, Central Board of Direct Taxes and Commissioner by 30 June; and apply for extension of approval three months before expiry. The approval is effective from 1 February 1988 to 31 March 1988.