Research institution approval under tax law enables tax-exempt research subject to strict accounting and reporting conditions. Central Government approval designates specified organisations as institutions eligible for research-related income-tax exemption subject to conditions: maintain separate research accounts; file an annual scientific research return with the designated scientific department by the annual deadline; and submit audited annual accounts and audited income and expenditure accounts for research activities to the designated tax and scientific authorities and the local tax commissioner/director by the annual deadline, in addition to filing the income-tax return.