Research association approval conditions tax benefits on separate accounts, audited reports, certified donation statements and continued research compliance. Central Government approval designates the Institute as a Scientific Research Association for income-tax purposes, subject to conditions that its sole objective is scientific research, it conducts research itself, maintains separate books for research receipts and expenditures, and files an auditor's report plus a certified statement of donations and sums applied for research with the income-tax return; approval is withdrawable for failures to keep accounts, furnish reports, certify donation statements, or for cessation or non-genuineness of research activities.