Scientific research exemption requires dedicated research, separate audited accounts and donation statements to maintain approval. Salim Ali Centre for Ornithology and Natural History is approved as an Approved Scientific Research Association subject to conditions: sole objective to undertake scientific research; conduct research itself; maintain separate books for research receipts and expenditures and obtain an audit report by a qualified accountant filed with the income-tax return; and provide an auditor-certified statement of donations and amounts applied to social science and statistical research. Approval may be withdrawn for failures to maintain accounts, file audit reports, file the donations statement, cease genuine research, or otherwise fail to comply with the applicable rules.