Research expenditure deduction approval requires separate research accounts, annual scientific returns, and audited account submissions. Approval under the Income-tax Act research deduction provision is conditioned on maintaining separate books for research activities, filing an annual return of scientific research activities by 31 May, and submitting by 31 October each year audited annual accounts and audited income & expenditure accounts for the research activities to the relevant tax exemption office, the central scientific department, and the local tax commissioner/director, in addition to the regular income-tax return.