Scientific research association approval requires separate research accounts, annual returns and audited statements and is time-limited. The Toperia Foundation, Institute of Ophthalmology, Bombay is approved as a scientific research association for medical research, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the approving council by 31st May in prescribed form; and furnish an annual audited statement of accounts to the council by 31st May and send a copy to the concerned income-tax commissioner. The approval is time-limited for a three-year period.