Scientific research association approval requires audited books, certified donation statements, and ongoing genuine research compliance. Approval is granted to M.P. Birla Medical Research Centre as a scientific research association under clause (ii) of sub section (1) of section 35 read with rules 5C and 5D. Conditions: sole objective of scientific research; research carried out by the organization itself; maintenance of books and audit by a defined accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations received and amounts applied for research accompanying the audit report. Withdrawal follows specified failures to comply.