Research association approval requires compliance, reporting, and audit obligations to retain tax-benefit eligibility under income-tax rules. Approval is granted to M/s. Institute of Pesticide Formulation Technology, Gurugram as a Research Association from Assessment Year 2019-2020 subject to conditions: the sole object must be scientific research carried out by the organisation; it must maintain separate books for research receipts and applications, obtain an audit by a qualified accountant and furnish the audit report and a certified donations-and-application statement by the due date for the income-tax return; and it must submit a statement describing prior-year research, publications, patents, and proposed research programmes and allocations for the forthcoming year.