Scientific research association approval requires separate research accounts and annual audited returns for tax recognition. The Rajkot Cancer Society is approved as a scientific research association under clause (ii) of section 35(1) of the Income-tax Act, read with rule 6(ii) of the Income-tax Rules. Approval is subject to maintaining a separate account for medical research receipts, furnishing annual returns of scientific research activities to the Council by 31st May in prescribed form, and furnishing an annual audited statement of accounts to the Council by 31st May with a copy to the concerned Income-tax Commissioner. The approval is valid for a specified two-year period.