Scientific research approval: contributions to an approved institute qualify for tax treatment subject to compliance and reporting obligations. KEM Hospital Research Centre, Pune is approved under section 35(1)(ii) and Rules 5C and 5E as an 'Other Institute' partly engaged in research from 1 April 2005, conditional on using received sums for scientific research, conducting research via faculty or enrolled students, maintaining separate research books of account, obtaining an audit by a qualified accountant and furnishing the audit report and a certified statement of donations and research expenditure to the tax authorities by the income-tax return due date; approval may be withdrawn for specified non-compliance or cessation of genuine research activities.