Scientific research approval requires separate accounts and annual audited returns to secure tax deduction eligibility. Approval is granted for the specified scientific research programme 'Domicilliary Speech Therapy - a Therapeutical, Psychological and Audiological Study' at Sir Hurkisandas Nurrotumdas Hospital Medical Research Society, Bombay, for a five year period with estimated expenditure, and is subject to conditions that the institution maintain separate project accounts, furnish annual project returns to the Council by 31 May each year, and furnish annual audited statements to the Council and the concerned Income tax Commissioner.