Scientific research association approval granted subject to audit, donations reporting, and compliance; noncompliance may trigger withdrawal. Approval is granted to Prof. M. Viswanathan Diabetes Research Centre, Chennai as a scientific research association under clause (ii) of sub section (1) of section 35, effective from 1 April 2007, subject to conditions: sole objective of scientific research, conduct research itself, maintain and audit books of account and furnish the audit report by the income tax return due date, and maintain a certified statement of donations and amounts applied for research which must accompany the audit report. Approval may be withdrawn for specified failures including noncompliance, lack of genuine research activity, or failure to furnish required records.