Research institution approval requires separate research accounts, annual DSIR return, and audited submissions to tax authorities. Notification approves organisations as institutions for research-related tax exemption under section 35(1)(iii) subject to conditions: maintain separate research accounts; furnish an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by the annual deadline; and submit audited annual accounts and audited income & expenditure accounts for research activities to the Income-tax Exemptions authorities, the DSIR Secretary, and the local Income-tax Commissioner/Director of Income-tax (Exemptions), in addition to filing the regular income-tax return with the designated assessing officer.