Scientific research association approval requires separate research accounts, audited accounts and auditor certification for donor deductions. Approval is granted to M/s. International Advanced Research Centre for Powder Metallurgy and New Materials as a scientific research association for donor tax deduction purposes, subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for approved research to the tax authority by the return filing due date or within the transitional period; and provide an auditor's certificate specifying amounts received qualifying donors for deductions and certifying that expenditures were for scientific research.