Scientific research association approval requires direct research, audited books, certified donation statements and continued compliance. Approval under the Income-tax Act has been granted to Sardar Patel Renewable Energy Research Institute as a scientific research association, subject to conditions requiring that its sole objective is scientific research, that it carry out research itself, maintain audited books of account, and furnish a separately certified statement of donations and amounts applied for research to the tax authorities by the due date for filing returns; the Central Government may withdraw approval for specified failures of recordkeeping, reporting, genuine research activity, or conformity with governing rules.