Research institution approval granted subject to scientific-use, audit and reporting obligations and withdrawal for non-compliance. The Eye Research Foundation, Chennai, is approved as an approved research institution in the category of 'other institution', subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for failures in accounting, audit, reporting, genuine research activity, or compliance with applicable rules.