Scientific research association status granted to medical research institute, subject to separate accounting and annual returns requirements. All India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay, was approved as a Scientific Research Association for purposes of the Income-tax Act, subject to conditions that it maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the prescribed authority by 15 May each year; the approval is effective from 20-12-1977 to 19-12-1979.