Scientific research expenditure approval requires dedicated research accounts, audited reports, and certified donation statements. Approval is granted to an association partly engaged in research as an eligible organisation for scientific research expenditure from the stated assessment year, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited by a qualified accountant with the audit report filed by the income tax return due date; and a certified statement of donations received and amounts applied for research must accompany the audit report. Approval may be withdrawn for non compliance or cessation of genuine research.