Research association approval enables tax recognition subject to audit requirements and donation disclosure obligations for scientific research. Approval is granted to Physical Research Laboratory, Ahmedabad, as a scientific research association effective from 1 April 2008, subject to conditions: sole objective of scientific research; carrying out research itself; maintaining books of account with audit by a defined accountant and furnishing the audit report by the return due date; and maintaining a separately certified statement of donations received and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failures in accounting, audit, donation reporting, cessation or lack of genuine research activity, or non compliance with the statutory provisions and rules.