Scientific Research Association approval enables tax treatment for research donations, subject to accounting, audit and compliance conditions. Approval is granted to the Institute of Seismological Research (ISR), Gandhinagar as a Scientific Research Association under clause (ii) of sub section (1) of section 35 read with rules 5C and 5E, from assessment year 2010 11 onwards, subject to conditions: sums paid must be used for scientific research; research must be carried out through faculty or enrolled students; separate books of account for research funds must be maintained and audited by a defined accountant with the audit report furnished by the income tax return due date; and a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures or non compliance.