Scientific research approval enables tax-favoured research funding subject to utilization, audit and reporting conditions. Hirabai Cowasji Jehangir Medical Research Institute, Pune is approved as an Other Institution under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return filing date; and a separately certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research.