Research expenditure approval requires separate research accounts and annual returns plus audited research accounts submission. Approval is granted to the Foundation for Revitalisation of Local Health Traditions as an Institution for research expenditure deduction under sub-section (1) of section 35 for 2.11.2000 to 31.3.2003, subject to maintaining separate research books, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and a separate audited Income & Expenditure account for research activities to designated tax and research authorities by 31 October; renewal requires triplicate applications through the tax exemption office and direct copies to the Secretary.