Research tax-exemption approval requires institutions to keep separate research accounts and file annual returns plus audited reports. Approval of M/s The Kamataka Institute of Applied Agricultural Research as an Institution for research tax purposes is subject to maintaining separate books for research, furnishing an annual return of scientific research activities to the Department of Scientific & Industrial Research by the annual deadline, and submitting audited annual accounts and audited Income & Expenditure accounts for the research activities to designated tax and scientific authorities each year, in addition to filing the income-tax return; renewal applications must be submitted in triplicate through the tax-exemption authority and sent to the Department.