Approval for scientific research association requires strict recordkeeping, audit and certified donation-use reporting; approval withdrawable for noncompliance. Talwar Research Foundation is approved as a scientific research association for tax recognition from assessment year 2004-05, subject to conditions: sole objective of scientific research; conduct research itself; maintain books of account and obtain an audit by a qualified accountant with the audit report filed by the return due date; and maintain an auditor-certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failures to maintain records, file required audit or donation statements, cease genuine research, or otherwise not comply with the recognition conditions.