Approval of research institution status enables donations for scientific research subject to audit and compliance requirements. Naoroji Godrej Centre for Plant Research, Mumbai is approved as an institution for scientific research expenditure effective 1-4-2003, in the category of 'other Institution', subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts, audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations received and sums applied for research to accompany the audit report. Approval may be withdrawn for failure to comply or if research ceases to be genuine.