Scientific research expenditure approval requires company-funded research by own staff and strict audit and reporting compliance. Approval is granted to M/s. Advinus Therapeutics Pvt. Ltd. as an approved company for scientific research expenditure, conditional on using sums solely for scientific research carried out by its own employees with its own assets, maintaining separate books for research receipts and expenditure, obtaining an accountant's audit of those books and filing the audit report and auditor-certified donation statement with the tax commissioner by the income-tax return due date, and annually furnishing details of research activities, publications, patents and forthcoming research programs with financial allocations.