Scientific research approval requires audit compliance and genuine research activity for tax deduction eligibility. Approval is granted to Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an approved organization under section 35(1)(iii) from assessment year 2010-2011, subject to conditions: use of sums for research in social sciences; research through faculty or enrolled students; maintenance of separate books of accounts for research receipts and expenditures, 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 to accompany the audit report. Approval may be withdrawn for failures to maintain accounts, furnish reports, cease genuine research activity, or otherwise non comply with the conditions.