Scientific research association approval under section 35(1)(ii) requires audited accounts, certified donation statements and compliance or withdrawal. Centre for Development of Advanced Computing, Pune is approved as a scientific research association from assessment year 2009-2010 subject to conditions: sole objective of scientific research, carrying out research activity itself, maintaining books of account with audit by a qualified accountant and timely furnishing of the audit report to tax authorities, and maintaining a separately certified statement of donations and amounts applied for scientific research to accompany the audit report. Approval may be withdrawn for failures to comply or for ceasing genuine research activities.