Scientific research expenditure approval: MEPCO Sehlenk Engineering College qualifies under research expenditure rules, subject to audit and accounting conditions. MEPCO Sehlenk Engineering College, Sivakasi is approved for purposes of deductions for scientific research expenditure from assessment year 2010-11 as a college partly engaged in research, subject to conditions: sums received must be used for scientific research; research must be 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 and an auditor certified statement of donations and amounts applied for research furnished to the tax authority by the return due date; approval may be withdrawn for non compliance or cessation of genuine research activity.