Scientific research approval for a research association is subject to compliance, reporting, and donor certificate requirements. Approval is granted under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5D, to Indian Rubber Materials Research Institute, Thane, Maharashtra, for scientific research as a research association. The approval applies for assessment years 2026-27 to 2030-31 and is subject to compliance with Rule 5D, filing of the prescribed statement in Form No. 10BD under section 35(1A), and issuance of donor certificates in Form No. 10BE within the prescribed time.