Research association approval enables conditional tax recognition subject to accounting, annual reporting and audited accounts requirements. Approval is granted to the Centre for Regional, Ecological and Science Studies in Development Alternatives, Calcutta, as a scientific research association under clause (ii) of sub section (1) of section 35 of the Income tax Act, conditioned on maintaining separate accounts for medical research receipts, furnishing annual returns of research activities and submitting an annual audited statement of accounts to the prescribed authority and the Income tax Commissioner by 31 May each year.