Scientific research association approval contingent on direct research, audited accounts and certified donation statements. Northern India Textile Research Association is approved as a scientific research association from 1 April 2000, subject to conditions: its sole objective must be scientific research conducted by the organization itself; it must maintain books of account and obtain an audit by a defined accountant, furnishing the audit report by the income tax return due date; and it must maintain an auditor certified separate statement of donations received and amounts applied for scientific research.