Scientific research expenditure exemption: CSIR approved subject to utilisation, audit, recordkeeping and withdrawal for noncompliance. Approval of CSIR as an Other Institution for research expenditure exemption is granted subject to conditions: funds must be used for scientific research carried out by faculty or enrolled students; separate books of account for research receipts and applications must be maintained and audited by an accountant with the audit report filed by the income tax return due date; a separately certified statement of donations and amounts applied to research must accompany the audit report. The Central Government may withdraw approval for failures to maintain books, furnish audit report or certified donation statement, ceasing genuine research, or noncompliance with approval conditions.