Approval as Scientific Research Association requires dedicated research, audited separate accounts, and certified donation reporting. SAMEER is approved as a Scientific Research Association for tax purposes subject to conditions: its sole objective must be scientific research conducted by the organization itself; it must maintain separate books of accounts and a separate statement of donations and sums applied to research; those accounts must be audited by a prescribed accountant and the audit report and certified donation statement furnished to the income tax authority by the return due date; approval may be withdrawn for failures on these compliance or genuineness grounds.