Scientific research approval requires donor funds to be used and audited for eligible social science research. Xavier Centre of Historical Research, Goa approved as an institution under section 35(1)(iii) from assessment year 2010-2011, on condition that sums received are used for social science research, research is conducted through faculty or enrolled students, separate books of accounts for research receipts and expenditure are maintained and audited by a qualified accountant, and the audit report together with a certified statement of donations and amounts applied for research is furnished to the tax authority by the return due date; approval may be withdrawn for noncompliance or cessation of genuine research activity.