Scientific Research Association approval for NIH under section 35 requires separate accounts, audited reports and donation statements. NIH is approved as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 from AY 2017-2018, subject to conditions: maintain separate books of account for sums received and used for scientific research; obtain audit by a qualified accountant and furnish the audit report to the competent tax officer by the return due date; maintain a separate certified statement of donations received and amounts applied for scientific research and attach it to the audit report. Approval may be withdrawn for specified defaults or noncompliance.