Research exemption approval: recognition subject to utilization, audit and reporting requirements, and possible withdrawal for noncompliance. Approval granted to Hari Shankar Singhania Elastromter & Tyre Research Institute, Rajasthan as an other Institution partly engaged in scientific research from 1 April 2004, subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of books of account and audit by a qualified accountant with the audit report filed by the income tax return due date; and maintenance of an auditor certified statement of donations and amounts applied for research. Approval may be withdrawn for failures to maintain accounts, furnish required reports, or for cessation or non genuine research activities.