Scientific research approval requires annual donation reporting and donor certification for the institution during the specified tax years. Scientific research approval is granted to the Indian Institute of Information Technology Dharwad for the specified tax years, subject to compliance with prescribed conditions. The institution must prepare and deliver the required annual donation statement in Form No. 15 to the designated income-tax systems authority by 31 May following the relevant tax year. It must also issue donors a Form No. 16 certificate stating the amount donated.