Section 35 approval: organization must maintain separate research accounts and file audited accounts with auditor certificate. Approval of M/s Amala Cancer Research Centre Society as a scientific research association is conditioned on maintaining separate accounts for research and, for each approved year, submitting audited Income and Expenditure accounts to the Commissioner/Director (Exemptions) by the return filing due date or within ninety days of the notification, whichever is later, together with an auditor's certificate specifying amounts received for research that permit donor deductions and certifying that the expenditure was for scientific research.