Scientific research association status approved subject to mandatory audit, donation accounting and books maintenance, with withdrawal for noncompliance. Approval is granted to M/s Indian Institute of Health Management Research, Jaipur as a scientific research association under Section 35(1)(ii), effective 1 4 2005, subject to conditions: sole objective of scientific research; research carried out by the organization itself; maintenance of books of account and audit by a qualified accountant with the audit report furnished by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research. Approval may be withdrawn for failure to maintain accounts, furnish required audit or donation statements, cease genuine research, or otherwise fail to comply with statutory conditions.