Scientific research association approval conditioned on sole research purpose, audited accounts, and certified donation statements. Approval for M/s Indian Association for the Cultivation of Science, Kolkata as a scientific research association is subject to conditions: sole objective of scientific research; conduct research activity itself; maintain books of account and obtain audit by a qualified accountant with the audit report filed 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.