Scientific Research Association approval grants tax-recognition subject to separate research accounts and annual returns by prescribed deadline. Arvind Eye Hospital of Govel Trust, Madurai is approved as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for research funds and furnishing annual returns of scientific research activities in the prescribed form by 15th May each year; the approval is effective for two years from 24-4-1978 to 23-4-1980.