Scientific research association approval conditioned on audit, accounts, and certified donation statements; noncompliance risks withdrawal. Approval is granted to SHARE INDIA as a scientific research association effective from 1 April 2005, conditioned on undertaking scientific research as its sole objective and conducting the research itself; maintaining books of account audited by a qualified accountant and furnishing the audit report by the income tax return due date; and maintaining and submitting a certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failure to maintain accounts, furnish required reports or statements, cease genuine research activity, or otherwise fail to comply with the approval conditions.