Research institution approval under income-tax rules requires audited accounts, certified donation statements and genuine research activity compliance. Santhigiri Ashramam is approved as an other institution partly engaged in research activities effective 12-12-2006, subject to conditions: sums received must be used for social science research; research must be conducted by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report. Approval may be withdrawn for failures in accounting, audit, reporting, cessation or lack of genuine research activities, or noncompliance with the governing provisions.