Research association approval under section 35 imposes annual accounting, audited reporting, and renewal application obligations for exemption eligibility. Approval recognises the organisation for income tax exemption for scientific research under the category Association, subject to maintaining separate research accounts, filing an annual scientific research return by 31 May, and submitting audited annual accounts and audited income and expenditure statements for research activities by 31 October to designated tax and scientific authorities alongside the income tax return; renewal applications must be filed in triplicate through the tax exemptions office and separately to the scientific research department.