Scientific Research Association approval requires separate accounting, audited reporting and donation statements, or approval may be withdrawn. Approval was granted to M/s International Crops Research Institute for the Semi-Arid Tropics as a Scientific Research Association, conditional on conducting research directly, maintaining separate books of accounts for grant-funded activities, preparing a separate statement of donations and amounts applied to research, and furnishing an auditor's report and the certified donation statement by the due date for filing the income-tax return; approval may be withdrawn for failures of accounting, audit, donation reporting, genuine research activity or other noncompliance with the approval conditions.