Approval as scientific research association requires separate research accounts and annual audited returns to tax authorities. The All-India Institute of Physical Medicine and Rehabilitation Society for Promotion of Medical Research, Bombay, is approved as a scientific research association in medical research for income tax purposes, subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities to the Council by 31st May in prescribed form; and furnish the annual audited statement of accounts to the Council by 31st May and send a copy to the concerned Income-tax Commissioner.