Research approval under income-tax clause grants institution status subject to separate research accounts, annual DSIR returns and audited filings. Approval is granted to the National Society for the Prevention of Blindness India, Dr. Rajendra Prasad Centre for Ophthalmic Sciences, as an Institution for research purposes, on condition that it maintains separate accounts for research funds, furnishes annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submits audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the appropriate tax commissioner by 30th June each year.