Scientific research association approval under Section 35 conditions research eligibility on audit, accounts and donations reporting compliance. Approval is granted to The South India Textile Research Association as a scientific research association effective 1 4 2002 subject to conditions: sole objective to undertake scientific research; conduct research itself; maintain books of account and furnish an auditor's report to the tax authority by the return due date; and maintain a separate auditor certified statement of donations received and amounts applied for scientific research to accompany the audit report. The Central Government may withdraw approval for failures to maintain books, furnish reports, cease genuine research, or otherwise not conform to statutory requirements.