Research approval for scientific expenditure requires audited separate accounts and certified donation statements for tax recognition. Approval recognizes Indian Statistical Institute, Kolkata as an approved institution for supporting scientific research from assessment year 2004, subject to conditions: funds must be used for scientific research carried out by faculty or enrolled students; separate books of accounts and a separate statement of donations and applications must be maintained; those records must be audited by a specified accountant and the audit report and auditor certified statement furnished to the tax authorities by the due filing date.