Research approval under tax law requires audited accounts, certified donation statements and genuine research for continued tax benefit. Approval is granted to The Kuppuswami Sastri Research Institute as an approved research institution partly engaged in research; it must utilize sums for scientific research, carry out social science research through faculty or students, maintain books of account, obtain an annual audit by a qualified accountant and submit the audit report and an auditor certified statement of donations and application of funds to the tax authorities by the income tax return due date. The Central Government may withdraw approval for failures in accounting, audit, reporting, genuineness of research activities, or noncompliance with the governing rules.