Scientific research association approval requires separate research accounts, audited filings and auditor certificates for donor-eligible deductions. M.S. Swaminathan Research Foundation is approved as a scientific research association for purposes of clause (ii) of sub section (1) of section 35 for 1 April 2004-31 March 2007, subject to maintaining separate accounts for research (except where categorized as 'Association'), submitting audited Income and Expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the later of the return filing due date or within 90 days of the notification, and providing an auditor's certificate specifying donor eligible amounts and certifying that expenditure was for scientific research.