Approval conditions for research associations: new compliance on object, accounts, audit, donation statements and reporting to tax authorities. The amendment replaces the prior rule with conditions requiring research associations seeking approval to have as their sole object scientific, social science, or statistical research; to carry out research themselves; to maintain books of account and obtain an accountant's audit filed by the return due date; to keep a certified statement of donations and amounts applied to research; and to furnish a yearly statement of research activities, publications, patents, and planned programmes with financial allocations. Non-compliance permits the tax officer to enquire and report to the Central Government within six months of filing the return.