Scientific research approval establishes conditions for organizations to qualify for research-expenditure deduction and reporting obligations. Approval is conferred on Bhartiya Vaidayak Samanvaya Samiti, Nagpur, as an 'Other Institution' for scientific research under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E, from assessment year 2007-08, subject to conditions requiring utilization of sums for research, research to be carried out by faculty or enrolled students, maintenance of separate books for research receipts and expenditures, statutory audit by a qualified accountant, and a certified statement of donations and amounts applied to research to be furnished with the audit report by the return filing due date.