Scientific research expenditure approval: Centre for Wind Energy Technology cleared, subject to audit, separate accounts and certified donation reporting. Centre for Wind Energy Technology, Chennai is approved from 1 April 2005 as an approved institution under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E; it must apply sums received to scientific research, carry out research through faculty or enrolled students, maintain separate books of account for research receipts and expenditures, obtain an audit by a qualified accountant and furnish the audit report and a certified statement of donations and amounts applied for research by the due date of the return.