Scientific research association approval requires compliance with audit and certified donation reporting obligations. Approval is granted to C.R. Rao Advanced Institute of Mathematics, Statistics and Computer Science (AIMSCS), Hyderabad as a scientific research association for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act from assessment year 2009-10, subject to conditions requiring the institute's sole objective to be scientific research carried out by itself, maintenance of books of account with an audit by a qualified accountant and timely furnishing of the audit report, and maintenance of an auditor-certified statement of donations received and amounts applied for scientific research.