Approval as Scientific Research Association subject to mandatory separate accounts, audit report and donation statement compliance. Central Power Research Institute Bengaluru is approved as a Scientific Research Association under clause (ii) of sub section (1) of section 35, subject to conditions: sole objective of undertaking scientific research, carrying out research itself, maintaining separate books of accounts for research receipts and expenditures, having those books audited by a qualified accountant and furnishing the audit report by the income tax return due date, and maintaining a certified statement of donations and amounts applied for scientific and social science research.