Scientific research association approval requires separate research accounting, audited reports, certified donation statements and compliance-based withdrawal. Approval is granted to M/s Centre for Brain Research as a Scientific Research Association subject to conditions: sole objective of scientific research; carrying out research itself; maintaining separate books for research funds; obtaining an audit by a qualified accountant and furnishing the audit report by the income-tax return due date; and maintaining a certified statement of donations applied to research. The Central Government may withdraw approval for failures to maintain accounts, furnish required reports, cease genuine research, or otherwise not comply with the governing provisions.