Scientific research association approval requires audit, donation reporting and genuine research compliance to retain tax recognition. Approval is granted to Maharashtra Association for the Cultivation of Science, Pune as a scientific research association under section 35(1)(ii), conditional on a sole research objective, carrying out research itself, maintaining books of account audited by a qualified accountant with the audit report furnished by the due date, and maintaining an auditor-certified statement of donations received and amounts applied to scientific research.