Research approval requires donor payments be used for scientific research with audit, reporting and compliance conditions. Approval was granted to U.N. Mehta Institute of Cardiology & Research Centre as an other institution partly engaged in research effective 1 April 2001, subject to conditions that donor sums be used for scientific research, research be carried out by faculty or enrolled students, and the institute maintain books, obtain annual audit by a prescribed accountant and submit the audit report and an auditor certified statement of donations and amounts applied for research to the tax authority; approval may be withdrawn for specified failures.