Approved scientific research association status requires specified utilization, audit and reporting conditions, failing which approval may be withdrawn. Approval is granted to Barasat Cancer Research & Welfare Centre, Kolkata as an approved scientific research association effective from 1-4-2009, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, separate books of account for research receipts and expenditures be maintained and audited by a defined accountant, and an auditor-certified statement of donations and amounts applied for research accompany the audit report furnished to the tax authority by the due date. Approval may be withdrawn for failures to maintain accounts, furnish audit or donation statements, cease genuine research activity, or otherwise fail to comply with the statutory provisions and rules.