Scientific research expenditure approval: Astra Zeneca Research Foundation India recognized under section for tax-qualification subject to audit and reporting conditions. Astra Zeneca Research Foundation India, Bangalore is approved as an approved organization in the category of Association partly engaged in research for purposes of deductions for payments to approved research organizations, subject to conditions: sums paid must be used for scientific research; research conducted through faculty or enrolled students; separate books of account for research sums maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for failure to comply or for cessation or non-genuineness of research activity.