Scientific research approval requires use-restriction, audited accounts, and certified donation reporting as compliance conditions. Approval for scientific research expenditure granted to Sisodia Educational, Medical & Charitable Society as an 'Other Institute' subject to conditions: funds must be used for scientific research carried out by faculty or students; separate books for research funds must be maintained and audited by a qualified accountant with the audit report furnished by the tax return due date; and an auditor-certified statement of donations and amounts applied to research must accompany the audit. The Government may withdraw approval for non-compliance, cessation of genuine research, or failure to furnish required records.